Friday, 10 January 2014

Order rejecting application for ST amnesty scheme is appealable; circular holding contrary is invali

Service Tax : After incorporation of Service Tax Voluntary Compliance Encouragement Scheme into Finance Act, all other provisions of Act apply to proceedings under scheme; accordingly, an order rejecting assessee's application under section 106(2) of Finance Act, 2013 is an appealable order and CBCE circular holding to contrary was incorrect


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