https://www.taxtmi.com/caselaws?id=372273 An order rejecting a declaration under the Voluntary Compliance Encouragement Scheme was appealable because the Scheme formed part of the Finance Act, 2013 and was not a self-contained code. When the designated authority examined the declarant's eligibility on merits and passed a reasoned order, it acted as an adjudicating authority. That made the order amenable to the statutory appeal mechanism applicable to service tax matters. The Tribunal was therefore wrong in treating the appeal as not maintainable, and the matter was remitted for decision on merits in accordance with law. en-us Fri, 14 Dec 2018 00:00:00 +0530 Thu, 13 Feb 2020 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372273 An order rejecting a declaration under the Voluntary Compliance Encouragement Scheme was appealable because the Scheme formed part of the Finance Act, 2013 and was not a self-contained code. When the designated authority examined the declarant's eligibility on merits and passed a reasoned order, it acted as an adjudicating authority. That made the order amenable to the statutory appeal mechanism applicable to service tax matters. The Tribunal was therefore wrong in treating the appeal as not maintainable, and the matter was remitted for decision on merits in accordance with law. Case-Laws Service Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372273