https://www.taxtmi.com/caselaws?id=762363 Delhi HC upheld taxpayer's eligibility for VCES despite audit report and SCN. Court held that Section 106(1) of 2013 Act only bars VCES declarations where formal determination orders under Sections 72, 73, or 73A were issued before March 1, 2013. Audit reports do not constitute determination orders. Since SCN concerned medical insurance service tax dues different from those covered in taxpayer's VCES declaration, taxpayer remained eligible for scheme benefits. CESTAT's decision allowing taxpayer's appeal was affirmed. 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 Delhi HC upheld taxpayer's eligibility for VCES despite audit report and SCN. Court held that Section 106(1) of 2013 Act only bars VCES declarations where formal determination orders under Sections 72, 73, or 73A were issued before March 1, 2013. Audit reports do not constitute determination orders. Since SCN concerned medical insurance service tax dues different from those covered in taxpayer's VCES declaration, taxpayer remained eligible for scheme benefits. CESTAT's decision allowing taxpayer's appeal was affirmed. Case-Laws Service Tax Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762363