https://www.taxtmi.com/caselaws?id=471949 Voluntary election of the Service Tax Voluntary Compliance Encouragement Scheme, followed by part payment of declared dues, precludes a trust from later denying taxability or alleging coercion in exercising the option. A reminder seeking proof of payment or the unpaid balance does not itself affect rights or create an enforceable cause of action. Declared but unpaid dues remain recoverable with interest under the scheme, while substantially false declarations may trigger separate action. The scheme therefore requires payment of the outstanding declared liability, subject to recovery under its provisions and applicable law. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 24 Sep 2026 14:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471949 Voluntary election of the Service Tax Voluntary Compliance Encouragement Scheme, followed by part payment of declared dues, precludes a trust from later denying taxability or alleging coercion in exercising the option. A reminder seeking proof of payment or the unpaid balance does not itself affect rights or create an enforceable cause of action. Declared but unpaid dues remain recoverable with interest under the scheme, while substantially false declarations may trigger separate action. The scheme therefore requires payment of the outstanding declared liability, subject to recovery under its provisions and applicable law. Case-Laws Service Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471949