https://www.taxtmi.com/caselaws?id=378909 Under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, the relevant reference date for "tax dues" was 1 March 2013, and payments made after that date but before the Scheme's formal incorporation on 10 May 2013 could not be excluded absent an express bar. The Patna HC held that deposits made in that interregnum remained payments toward service tax arrears, so rejection of the declaration on that ground was unsustainable and was set aside. For the same reason, recovery under Section 87 of the Finance Act, 1994 could not proceed as if no payment had been made; the recovery notice was quashed and the recovered amount was directed to be refunded. en-us Wed, 27 Mar 2019 00:00:00 +0530 Mon, 14 Oct 2019 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378909 Under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, the relevant reference date for "tax dues" was 1 March 2013, and payments made after that date but before the Scheme's formal incorporation on 10 May 2013 could not be excluded absent an express bar. The Patna HC held that deposits made in that interregnum remained payments toward service tax arrears, so rejection of the declaration on that ground was unsustainable and was set aside. For the same reason, recovery under Section 87 of the Finance Act, 1994 could not proceed as if no payment had been made; the recovery notice was quashed and the recovered amount was directed to be refunded. Case-Laws Service Tax Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378909