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2015 (2) TMI 50 - HC - Service TaxDenial of benefit of VCES - Rejection of declaration under second proviso to Section 106(1) of the Finance Act, 2013 - whether the declaration can be denied for a period, which was not covered under the earlier proceeding initiated against the petitioners - Held that:- One or foremost thing to invoke the provisions of the scheme is the declaration by a person as to his tax dues in respect of which no notice or order of determination under the other provisions of the Chapter is issued on or before 1st day of March, 2013. If an issue, which was the subject matter of an earlier notice or on which the determination has already been done in respect of any period, the designated authority was not obliged to issue declaration for any subsequent period on the same issue. - The authorities in the impugned order have clearly indicated that the earlier show cause notice was issued for short-payment of the service tax on account of GTA, Maintenance & Repair Service and BAS and have been decided against the petitioners by the adjudicating authority. The issue involved in the said scheme also relates to the non-payment of the service tax on the component of GTA, Maintenance & Repair Service and BAS. The second proviso envisaged an embargo in making a declaration even for a subsequent period on the same issue. - Court, therefore, does not find that the authorities have, in fact, wrongly applied the said provision. The writ petition is devoid of merit - Decided against assessee.
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