https://www.taxtmi.com/caselaws?id=366595 A recovery notice issued after an order under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was questioned on the ground that no adjudication order had been passed under the Finance Act, 1994. The Court recorded a prima facie view that, if the assessee was found ineligible for the scheme, recovery could not be made without following the procedure prescribed under the Finance Act, 1994 and issuing a proper notice. In the absence of an adjudication order, the recovery notice was treated as prima facie without jurisdiction and was stayed, while the Revenue was left free to proceed in accordance with law. en-us Fri, 24 Aug 2018 00:00:00 +0530 Fri, 07 Sep 2018 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366595 A recovery notice issued after an order under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was questioned on the ground that no adjudication order had been passed under the Finance Act, 1994. The Court recorded a prima facie view that, if the assessee was found ineligible for the scheme, recovery could not be made without following the procedure prescribed under the Finance Act, 1994 and issuing a proper notice. In the absence of an adjudication order, the recovery notice was treated as prima facie without jurisdiction and was stayed, while the Revenue was left free to proceed in accordance with law. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366595