Benefit of VCES Scheme not to be Denied when SCN issued is Time Barred: CESTAT [Read Order]

Benefit of VCES Scheme - VCES Scheme - SCN - CESTAT - VCES - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) not to be denied when SCN issued is time barred. The appellant, M/s JMD Limited filed the VCES declaration, declaring their tax dues as Rs. 1,17,98,160/-, on account of Rental…

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