https://www.taxtmi.com/caselaws?id=362335 A pending audit on the statutory cut-off date disqualifies a declarant from the Voluntary Compliance of Excise and Service Tax Scheme under Section 106(2) of the Finance Act, 2013. The audit bar operates independently of the clause relating to inquiry or investigation and is not confined to services already registered or disclosed by the assessee. Because the audit had already uncovered an undisclosed renting of immovable property service and remained pending on 01.03.2013, the declaration was correctly rejected. The rejection of the scheme benefit was upheld. en-us Wed, 13 Jun 2018 00:00:00 +0530 Wed, 26 Dec 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362335 A pending audit on the statutory cut-off date disqualifies a declarant from the Voluntary Compliance of Excise and Service Tax Scheme under Section 106(2) of the Finance Act, 2013. The audit bar operates independently of the clause relating to inquiry or investigation and is not confined to services already registered or disclosed by the assessee. Because the audit had already uncovered an undisclosed renting of immovable property service and remained pending on 01.03.2013, the declaration was correctly rejected. The rejection of the scheme benefit was upheld. Case-Laws Service Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362335