https://www.taxtmi.com/caselaws?id=360910 The court held that denying the petitioner benefits under the Voluntary Compliance Encouragement Scheme, 2013 solely due to not submitting an amended declaration within the Circular's deadline was unjust. As the Finance Act, 2013 did not address amendment procedures for declarations under the Scheme, the rejection based on this ground was deemed unreasonable. Consequently, the court allowed the writ petition, set aside the rejection order, and directed assessment of the petitioner's compliance with the Scheme's timeline for service tax payment to grant benefits accordingly. en-us Tue, 22 May 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360910 The court held that denying the petitioner benefits under the Voluntary Compliance Encouragement Scheme, 2013 solely due to not submitting an amended declaration within the Circular's deadline was unjust. As the Finance Act, 2013 did not address amendment procedures for declarations under the Scheme, the rejection based on this ground was deemed unreasonable. Consequently, the court allowed the writ petition, set aside the rejection order, and directed assessment of the petitioner's compliance with the Scheme's timeline for service tax payment to grant benefits accordingly. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360910