https://www.taxtmi.com/caselaws?id=764672 The Calcutta HC held that an assessee was entitled to benefits under the Service Tax Voluntary Compliance Encouragement Scheme (VCES) despite paying principal tax dues after the cut-off date of 1st March 2013 but before the scheme's introduction on 10th May 2013. The court ruled that payments made between these dates were eligible for declaration under the scheme. The department's rejection of the assessee's VCES declaration was overturned, with the court clarifying that such rejection orders are not appealable under statutory provisions. The appeal was allowed, directing proper processing of the declaration. en-us Fri, 20 Dec 2024 00:00:00 +0530 Wed, 15 Jan 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764672 The Calcutta HC held that an assessee was entitled to benefits under the Service Tax Voluntary Compliance Encouragement Scheme (VCES) despite paying principal tax dues after the cut-off date of 1st March 2013 but before the scheme's introduction on 10th May 2013. The court ruled that payments made between these dates were eligible for declaration under the scheme. The department's rejection of the assessee's VCES declaration was overturned, with the court clarifying that such rejection orders are not appealable under statutory provisions. The appeal was allowed, directing proper processing of the declaration. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764672