https://www.taxtmi.com/caselaws?id=353173 A VCES declaration is barred where a prior show-cause notice has already been issued to the same person on the same issue for an earlier period, and the later declaration concerns a subsequent period on that same issue. The second proviso to section 106(1) of the Finance Act, 2013 creates a statutory embargo in such circumstances, so the declaration cannot be accepted. On the facts stated, the earlier notice and the declaration both related to security agency services and the same tax issue, making the later period ineligible under the scheme and supporting rejection of the declaration. en-us Thu, 28 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353173 A VCES declaration is barred where a prior show-cause notice has already been issued to the same person on the same issue for an earlier period, and the later declaration concerns a subsequent period on that same issue. The second proviso to section 106(1) of the Finance Act, 2013 creates a statutory embargo in such circumstances, so the declaration cannot be accepted. On the facts stated, the earlier notice and the declaration both related to security agency services and the same tax issue, making the later period ineligible under the scheme and supporting rejection of the declaration. Case-Laws Service Tax Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353173