VCES Declaration Cannot Be Rejected Due to Time-Barred SCN: CESTAT Chennai

BPL Telecom Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, considered an appeal challenging the rejection of a declaration filed under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES). The appellant had filed a VCES declaration on 5 July 2013, declaring service tax dues of ₹20,53,344 for the period from December 2010 to December 2012. The Department rejected the declaration on the grounds that an earlier show cause notice and order existed on the same issue for an earlier p...