https://www.taxtmi.com/caselaws?id=758531 Valid acceptance of a declaration under the Voluntary Compliance Encouragement Scheme, followed by timely payment of declared tax dues and interest, triggers statutory immunity under the Finance Act, 1994. The declarant is consequently protected from penalty, further interest and proceedings concerning those declared dues. Further demand proceedings are not maintainable once the scheme benefit has been validly availed, acknowledged and fully complied with. The impugned order was therefore unsustainable and was set aside, with the appeal succeeding. en-us Tue, 10 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 07:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758531 Valid acceptance of a declaration under the Voluntary Compliance Encouragement Scheme, followed by timely payment of declared tax dues and interest, triggers statutory immunity under the Finance Act, 1994. The declarant is consequently protected from penalty, further interest and proceedings concerning those declared dues. Further demand proceedings are not maintainable once the scheme benefit has been validly availed, acknowledged and fully complied with. The impugned order was therefore unsustainable and was set aside, with the appeal succeeding. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758531