https://www.taxtmi.com/caselaws?id=355611 A declaration under the Voluntary Compliance Encouragement Scheme was not maintainable where the assessee had already received a show-cause notice and a confirmed demand for the same service tax liability. The exclusionary conditions in Section 106 of the Finance Act, 2013 were applied as written, and a later declaration could not be entertained merely because part payment had been made. The cited decision was held inapplicable on the facts, and the departmental clarification could not override the statutory bar. The rejection of the declaration was therefore sustained. en-us Mon, 11 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355611 A declaration under the Voluntary Compliance Encouragement Scheme was not maintainable where the assessee had already received a show-cause notice and a confirmed demand for the same service tax liability. The exclusionary conditions in Section 106 of the Finance Act, 2013 were applied as written, and a later declaration could not be entertained merely because part payment had been made. The cited decision was held inapplicable on the facts, and the departmental clarification could not override the statutory bar. The rejection of the declaration was therefore sustained. Case-Laws Service Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355611