https://www.taxtmi.com/caselaws?id=762363 An audit report quantifying service tax dues did not amount to an order of determination under the Finance Act, 1994, and therefore did not by itself disqualify a declaration under the Voluntary Compliance Encouragement Scheme. Because the earlier show cause notice was confined to medical insurance services and did not cover the dues declared under the scheme, the statutory bar was not attracted. The Tribunal's view that the declaration was valid was upheld, and the appeal failed. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762363 An audit report quantifying service tax dues did not amount to an order of determination under the Finance Act, 1994, and therefore did not by itself disqualify a declaration under the Voluntary Compliance Encouragement Scheme. Because the earlier show cause notice was confined to medical insurance services and did not cover the dues declared under the scheme, the statutory bar was not attracted. The Tribunal's view that the declaration was valid was upheld, and the appeal failed. Case-Laws Service Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762363