https://www.taxtmi.com/caselaws?id=380519 The Tribunal ruled in favor of the appellant, emphasizing that the revenue authority lacked the authority to reopen proceedings after the issuance of a discharge certificate under the VCES scheme. The appellant's declaration under the VCES scheme was found to be valid despite allegations of being substantially false, as per Section 108 of the Finance Act, 2013. The Tribunal set aside the service tax demand and penalty imposed, highlighting the significance of complying with statutory provisions and the restrictions on revenue authorities in such cases. en-us Tue, 29 Jan 2019 00:00:00 +0530 Thu, 23 May 2019 08:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380519 The Tribunal ruled in favor of the appellant, emphasizing that the revenue authority lacked the authority to reopen proceedings after the issuance of a discharge certificate under the VCES scheme. The appellant's declaration under the VCES scheme was found to be valid despite allegations of being substantially false, as per Section 108 of the Finance Act, 2013. The Tribunal set aside the service tax demand and penalty imposed, highlighting the significance of complying with statutory provisions and the restrictions on revenue authorities in such cases. Case-Laws Service Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380519