https://www.taxtmi.com/caselaws?id=438086 A declaration filed under the Voluntary Compliance Encouragement Scheme, 2013, followed by full payment of the declared dues and no rejection or consequential communication by the Designated Authority within the prescribed time, gave the assessee immunity from penalty, interest and further proceedings. On that basis, the existing show cause notice could not survive because the tax liability had been discharged under the Scheme. The later period demand had also already been paid, and its appropriation was treated as a mere formality outside the scope of the notice. The CESTAT held the notice unsustainable and the demand could not be confirmed, deciding the matter in favour of the assessee. en-us Mon, 15 May 2023 00:00:00 +0530 Mon, 22 May 2023 21:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438086 A declaration filed under the Voluntary Compliance Encouragement Scheme, 2013, followed by full payment of the declared dues and no rejection or consequential communication by the Designated Authority within the prescribed time, gave the assessee immunity from penalty, interest and further proceedings. On that basis, the existing show cause notice could not survive because the tax liability had been discharged under the Scheme. The later period demand had also already been paid, and its appropriation was treated as a mere formality outside the scope of the notice. The CESTAT held the notice unsustainable and the demand could not be confirmed, deciding the matter in favour of the assessee. Case-Laws Service Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438086