TMI Blog2023 (5) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the respondent was conducted on 21, 21 and 24 June, 2013, the respondent was eligible for opting for VCES as no enquiry, investigation or audit has been initiated were pending against them as on 01.03.2013; they have made payment of 100% tax dues on 21.11.2013; the Designated Authority did not issue VCES-3 within 7 working days from the date of furnishing of details of payment of tax dues in full under sub-Section (vii) of section 107 of the Act. Commissioner rightly held that under the circumstances that he did not have any other option, but to accept the declaration of the respondent. As the respondent discharged service tax liability under VCES 2013, they shall get immunity from penalty, interest and other proceedings and, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , CNG/PNG stations. On the basis of an audit conducted on the records of the respondent, department observed that the services provided by the respondent are covered under the taxable category Renting of Immovable Property Services under Section 65 (90a) of Finance Act, 1994, and that the respondents did not discharge applicable service tax. Accordingly, a show cause notice1 dated 24.10.2013 demanding service tax of Rs. 6,67,48,423/- along with interest and proposing to impose penalties was issued to the respondent. Commissioner of Service Tax, Delhi II vide order dated 06.04.2017 has dropped the proceedings initiated by the SCN cited above. Revenue is in appeal against the impugned order. 2. Revenue s appeal is on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent was conducted on 21, 21 and 24 June, 2013, the respondent was eligible for opting for VCES as no enquiry, investigation or audit has been initiated were pending against them as on 01.03.2013; they have made payment of 100% tax dues on 21.11.2013; the Designated Authority did not issue VCES-3 within 7 working days from the date of furnishing of details of payment of tax dues in full under sub-Section (vii) of section 107 of the Act. Commissioner rightly held that under the circumstances that he did not have any other option, but to accept the declaration of the respondent. As the respondent discharged service tax liability under VCES 2013, they shall get immunity from penalty, interest and other proceedings and, therefore, the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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