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2014 (11) TMI 929 - HC - Service TaxService Tax Voluntary Compliance Encouragement Scheme, 2013 - Request for rectification / amendment in the declaration - It is contended that the petitioner in the declaration filed before the Service Tax Authorities sought to declare the amount of ₹ 3.87 crores. In terms of its understanding, it claimed credit for the sum of ₹ 81,35,729/- deposited by it earlier, i.e., prior to March, 2013. It also sought to seek credit for the sum of ₹ 1,18,00,000/- paid between 18th March, 2013 and 10th July, 2013, in compliance of Section 107(3). The Service Tax Authorities however refused to accept the declaration, taking the position that the credit claimed in respect of the earlier sum paid up to 18-3-2013 was based upon a wrong understanding of the provisions relating to the scheme. The tax authorities also held, consequently, that in the absence of 50% deposit under Section 107(3) the application could not be entertained and proceeded with. Held that:- The authorities have not been given any discretion in the matter of grant of extension of time to make initial pre-deposit of 50% of the declared amount. In fact, the consequences are spelt out for failure to pay the tax dues under Section 110. In these circumstances the claim in the petition for a direction to extend the period or alternatively for deleting the sum of ₹ 81 lakhs from the declaration already filed cannot be granted. - Decided against assessee.
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