https://www.taxtmi.com/caselaws?id=765313 CESTAT Ahmedabad allowed the appeal by remand in a case involving Voluntary Compliance Encouragement Scheme (VCES) declaration. The Adjudicating Authority failed to properly examine work invoices and determine whether appellant's activity constituted Works Contract Service or Commercial Construction Service. The Authority also did not provide abatement facility under N/N. 13/2012-ST while confirming service tax demand. CESTAT held that determination of "substantially false" declaration under VCES must follow natural justice principles per Board Circular No.170/05/2013-ST. The matter was remanded for proper classification and consideration of relevant documents. en-us Tue, 28 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765313 CESTAT Ahmedabad allowed the appeal by remand in a case involving Voluntary Compliance Encouragement Scheme (VCES) declaration. The Adjudicating Authority failed to properly examine work invoices and determine whether appellant's activity constituted Works Contract Service or Commercial Construction Service. The Authority also did not provide abatement facility under N/N. 13/2012-ST while confirming service tax demand. CESTAT held that determination of "substantially false" declaration under VCES must follow natural justice principles per Board Circular No.170/05/2013-ST. The matter was remanded for proper classification and consideration of relevant documents. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765313