https://www.taxtmi.com/caselaws?id=358050 Delayed payment of the balance tax dues under the Voluntary Encouragement & Compliance Scheme, 2013 could not satisfy the scheme's strict time limit, as the measure was an amnesty requiring exact compliance. However, Section 110 was a separate provision addressing failure to pay declared dues and recovery under Section 87, and it had to be examined independently rather than treated jointly with Section 107(4). The matter was remanded for fresh consideration of Section 110's standalone applicability, and the challenge succeeded to that limited extent. en-us Wed, 04 Apr 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358050 Delayed payment of the balance tax dues under the Voluntary Encouragement & Compliance Scheme, 2013 could not satisfy the scheme's strict time limit, as the measure was an amnesty requiring exact compliance. However, Section 110 was a separate provision addressing failure to pay declared dues and recovery under Section 87, and it had to be examined independently rather than treated jointly with Section 107(4). The matter was remanded for fresh consideration of Section 110's standalone applicability, and the challenge succeeded to that limited extent. Case-Laws Service Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358050