Case Law Details
Case Name : M/s Kasmisons Builders Private Limited Vs Assistant Commissioner of Service Tax (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Brief of the case:
The Hon’ble Kerala High Court in the above cited case held that Voluntary Compliance Encouragement Scheme (VCES) was in the nature of an Amnesty Scheme and, therefore, its provisions have to be strictly interpreted. Infact, the scheme was a settlement between the assessee and the department and from the terms of the settlement neither party can be permitted to retract.
Therefore, even the marginal delay of 6 days in depositing the balance 50% of the tax declared due under the scheme cannot be condoned.
Facts of the case:
The petitioner deposited 50% of tax liabilit...
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Author Bio
CBEC & ITS ALL COMMISSIONERATES SHOULD BE EDUCATED TO PREVENT LITIGATION, INSTEAD THEY ARE SHOULDERING THEIR RESPONSIBILITIES BY CREATING UNNECESSARILY LITIGATIONS. RESPONSIBILITY DENIED. IF MOS MR JAYANT SINHA OR UNDER SECRETARY MR SURENDRA SINGH MINDS, FURTHER LITIGATIONS CAN BE MINIMISED WITH THE HELP { LIKE IT DEPARTMENT} WHICH WILL BE WIN WIN SITUATION FOR THE FINANCE MINISTRY AS WELL AS ENTREPRENEURS.
there is no change definition of accountant..