https://www.taxtmi.com/caselaws?id=368361 The Court upheld the Assistant Commissioner's decision to reject the petitioner's declaration under the Service Tax Voluntary Compliance Encouragement Scheme (VCES). The Court emphasized that VCES does not differentiate between liabilities under Section 73 and Section 73A of the Finance Act, 1994, and aims to resolve all pending service tax issues comprehensively without ongoing litigation. The petitioner's ongoing appeal for a previous period precluded them from VCES eligibility for the subsequent period. The Court dismissed the writ petition, highlighting the importance of full compliance with VCES requirements to benefit from the scheme. 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 Court upheld the Assistant Commissioner's decision to reject the petitioner's declaration under the Service Tax Voluntary Compliance Encouragement Scheme (VCES). The Court emphasized that VCES does not differentiate between liabilities under Section 73 and Section 73A of the Finance Act, 1994, and aims to resolve all pending service tax issues comprehensively without ongoing litigation. The petitioner's ongoing appeal for a previous period precluded them from VCES eligibility for the subsequent period. The Court dismissed the writ petition, highlighting the importance of full compliance with VCES requirements to benefit from the scheme. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368361