https://www.taxtmi.com/caselaws?id=446011 A contractual reimbursement claim for service tax under the Voluntary Compliance Encouragement Scheme depended on furnishing documentary proof, including the discharge certificate in Form VCES-3. The scheme and its circular made the declaration conclusive only after full payment of tax dues with interest, if any, and issuance of the discharge certificate. Because the claimant paid in instalments, did not produce the certificate when reimbursement was sought, and supplied it only later in writ proceedings, reimbursement was made only after that production. On those facts, the Calcutta HC found no basis to award interest for the period before reimbursement, and the plaintiff was not entitled to interest on the reimbursed amount. en-us Wed, 22 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 06:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446011 A contractual reimbursement claim for service tax under the Voluntary Compliance Encouragement Scheme depended on furnishing documentary proof, including the discharge certificate in Form VCES-3. The scheme and its circular made the declaration conclusive only after full payment of tax dues with interest, if any, and issuance of the discharge certificate. Because the claimant paid in instalments, did not produce the certificate when reimbursement was sought, and supplied it only later in writ proceedings, reimbursement was made only after that production. On those facts, the Calcutta HC found no basis to award interest for the period before reimbursement, and the plaintiff was not entitled to interest on the reimbursed amount. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446011