https://www.taxtmi.com/caselaws?id=368361 The Karnataka High Court read the Service Tax Voluntary Compliance Encouragement Scheme, 2013 as barring a declaration where a notice or determination order had already been issued for the same period or issue under the second proviso to Section 106. It rejected the attempt to separate liability under Section 73 from liability under Section 73A, holding that the Scheme governed overall service tax liability and was intended to buy peace and end litigation. Because the assessee's earlier appeal on the same dispute was still pending, the declaration could not be used while the same lis remained alive. The declaration was therefore rejected as ineligible. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 11 Jan 2019 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368361 The Karnataka High Court read the Service Tax Voluntary Compliance Encouragement Scheme, 2013 as barring a declaration where a notice or determination order had already been issued for the same period or issue under the second proviso to Section 106. It rejected the attempt to separate liability under Section 73 from liability under Section 73A, holding that the Scheme governed overall service tax liability and was intended to buy peace and end litigation. Because the assessee's earlier appeal on the same dispute was still pending, the declaration could not be used while the same lis remained alive. The declaration was therefore rejected as ineligible. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368361