Case Law Details
Case Name : Archna Traders Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 12937 of 2014- SM
Date of Judgement/Order : 26/10/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Archna Traders Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Introduction: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad rendered a significant decision in the case of Archna Traders vs. C.C.E. & S.T. The appeal centered on the denial of the benefit of the Voluntary Compliance Encouragement Scheme (VCES) under Section 106 of the Finance Act, 2013.
Detailed Analysis:
1. VCES Scheme Denial Under Section 106:
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