https://www.taxtmi.com/caselaws?id=339965 The Tribunal dismissed the appeal regarding the rejection of the VCES application under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The rejection was based on the second proviso to Section 106(1) of the Finance Act, 2013, as the issues were deemed not distinct from a prior notice on the same issue. The Tribunal found that the reimbursement received by the appellant was for the value of taxable service already rendered for works contract services, leading to the conclusion that the issues were not separate, rendering the VCES application ineligible. en-us Mon, 05 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339965 The Tribunal dismissed the appeal regarding the rejection of the VCES application under the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The rejection was based on the second proviso to Section 106(1) of the Finance Act, 2013, as the issues were deemed not distinct from a prior notice on the same issue. The Tribunal found that the reimbursement received by the appellant was for the value of taxable service already rendered for works contract services, leading to the conclusion that the issues were not separate, rendering the VCES application ineligible. Case-Laws Service Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339965