https://www.taxtmi.com/caselaws?id=419596 Payment under the Voluntary Compliance Encouragement Scheme, 2013 could be made by cheque where the service tax rules recognised cheque payment and treated the date of presentation as the date of payment, subject to realisation. A declaration tendered with a cheque on the scheme's closing date could not be rejected merely on an assumption drawn from bank details; the department had to present the cheque and verify whether it was honoured. On that basis, the declarant was treated as having complied with the payment requirement, and rejection of the declaration was not sustainable. en-us Mon, 14 Mar 2022 00:00:00 +0530 Wed, 16 Mar 2022 10:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419596 Payment under the Voluntary Compliance Encouragement Scheme, 2013 could be made by cheque where the service tax rules recognised cheque payment and treated the date of presentation as the date of payment, subject to realisation. A declaration tendered with a cheque on the scheme's closing date could not be rejected merely on an assumption drawn from bank details; the department had to present the cheque and verify whether it was honoured. On that basis, the declarant was treated as having complied with the payment requirement, and rejection of the declaration was not sustainable. Case-Laws Service Tax Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419596