67% Abatement Cannot Be Denied Merely Because It Was Not Claimed in ST-3 Returns: CESTAT Kolkata

Singh Construction Corporation Vs Commissioner of Central Excise and Service Tax (CESTAT Kolkata) The appellant was engaged in providing “Construction Service other than residential complex including commercial/industrial building or civil structure” and “Works Contract Service.” Upon introduction of the Voluntary Compliance Encouragement Scheme, 2013 (VCES), the appellant declared and paid Service Tax liability of ₹59,03,166. However, the competent authority rejected the declaration on the ground that the disclosure was not true and complete. Following rejection of the VCES declarat...