https://www.taxtmi.com/caselaws?id=374008 A declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was disputed as substantially false because the department relied on higher figures, while the assessee challenged service-tax applicability for part of the period and the computation of taxable value on the entire ticket value rather than the basic fare. As the assessee had not properly placed its reply or supporting records before the adjudicating authority, the controversy was not finally decided on merits. The impugned order was set aside and the matter remanded for de novo adjudication with liberty to file an additional reply, produce documents, and receive a further personal hearing. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374008 A declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was disputed as substantially false because the department relied on higher figures, while the assessee challenged service-tax applicability for part of the period and the computation of taxable value on the entire ticket value rather than the basic fare. As the assessee had not properly placed its reply or supporting records before the adjudicating authority, the controversy was not finally decided on merits. The impugned order was set aside and the matter remanded for de novo adjudication with liberty to file an additional reply, produce documents, and receive a further personal hearing. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374008