https://www.taxtmi.com/caselaws?id=787126 The second proviso to section 106(1) of the Finance Act, 2013 bars a VCES declaration only where an earlier notice or determination and the declaration concern the same legal issue. Here, the earlier notices related to pre-1 July 2012 service taxability of intellectual property service, while the declaration concerned the post-1 July 2012 charge under section 66B and whether the activity was a taxable service outside the negative list. Because the legal basis of taxability was different, the earlier proceedings did not attract the statutory bar. The rejection of the declaration was therefore unsustainable, and the assessee was entitled to VCES relief. en-us Tue, 24 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787126 The second proviso to section 106(1) of the Finance Act, 2013 bars a VCES declaration only where an earlier notice or determination and the declaration concern the same legal issue. Here, the earlier notices related to pre-1 July 2012 service taxability of intellectual property service, while the declaration concerned the post-1 July 2012 charge under section 66B and whether the activity was a taxable service outside the negative list. Because the legal basis of taxability was different, the earlier proceedings did not attract the statutory bar. The rejection of the declaration was therefore unsustainable, and the assessee was entitled to VCES relief. Case-Laws Service Tax Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787126