https://www.taxtmi.com/caselaws?id=351698 The commentary explains that an appeal was maintainable before the Tribunal against rejection of a declaration under the Voluntary Compliance Encouragement Scheme, 2013, because the scheme did not exclude appellate jurisdiction under the Finance Act, 1994. It further states that tax dues under the scheme were paid only when the prescribed mode was completed in accordance with the rules and supported by proof of payment. Mere handing over of a cheque to the department did not satisfy the requirement, since payment was treated as complete only on presentation and realisation through the designated bank. The rejection of the declaration was therefore upheld. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351698 The commentary explains that an appeal was maintainable before the Tribunal against rejection of a declaration under the Voluntary Compliance Encouragement Scheme, 2013, because the scheme did not exclude appellate jurisdiction under the Finance Act, 1994. It further states that tax dues under the scheme were paid only when the prescribed mode was completed in accordance with the rules and supported by proof of payment. Mere handing over of a cheque to the department did not satisfy the requirement, since payment was treated as complete only on presentation and realisation through the designated bank. The rejection of the declaration was therefore upheld. Case-Laws Service Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351698