https://www.taxtmi.com/caselaws?id=380086 A composite declaration under the Voluntary Compliance Encouragement Scheme, 2013 was treated as defective where one half-yearly return covered by the declaration fell within the statutory exclusion for a person who had filed a return, disclosed the true liability, and failed to pay the disclosed service tax. The scheme contemplated only one composite declaration and did not permit severing accepted and rejected parts, so the exclusion operated return-wise and vitiated the declaration as a whole. The limitation in section 111 did not apply because the rejection was based on ineligibility under the first proviso to section 106(1), not on a substantially false declaration. The rejection and consequential demand were upheld. en-us Wed, 20 Mar 2019 00:00:00 +0530 Wed, 28 Aug 2019 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380086 A composite declaration under the Voluntary Compliance Encouragement Scheme, 2013 was treated as defective where one half-yearly return covered by the declaration fell within the statutory exclusion for a person who had filed a return, disclosed the true liability, and failed to pay the disclosed service tax. The scheme contemplated only one composite declaration and did not permit severing accepted and rejected parts, so the exclusion operated return-wise and vitiated the declaration as a whole. The limitation in section 111 did not apply because the rejection was based on ineligibility under the first proviso to section 106(1), not on a substantially false declaration. The rejection and consequential demand were upheld. Case-Laws Service Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380086