https://www.taxtmi.com/caselaws?id=430933 Under the Service Tax Voluntary Compliance Encouragement Scheme, the exclusion in the first proviso to section 106(1) applied only where an assessee had already disclosed the true liability in the ST-3 return and still not paid it. If the earlier return did not reflect the true liability, a higher declaration under section 107(1) could include the amount previously shown, and the scheme did not require splitting the liability for disqualification. The declared amount was therefore valid in full, and denial of the portion matching the earlier return was unsustainable. en-us Tue, 22 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430933 Under the Service Tax Voluntary Compliance Encouragement Scheme, the exclusion in the first proviso to section 106(1) applied only where an assessee had already disclosed the true liability in the ST-3 return and still not paid it. If the earlier return did not reflect the true liability, a higher declaration under section 107(1) could include the amount previously shown, and the scheme did not require splitting the liability for disqualification. The declared amount was therefore valid in full, and denial of the portion matching the earlier return was unsustainable. Case-Laws Service Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430933