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2015 (9) TMI 736 - AT - Service TaxRejection of declaration under VCES - Architect Services - Show Cause Notice had already been issued to the appellant - whether the date of the show Cause Notice or the date on which it was served on the parson, has to be taken into consideration for interpreting the provisions of Section 106 of the Act, which places an embargo to the effect, that no declaration shall be made for the tax dues where the notice has been issued to the person before 01.03.2013 - Held that:- as Section 106 of the Finance Act, 2013 prohibits filing of VCES declaration, where the notice under Section 73 of the Finance Act, 1994 has already been issued. The intention for incorporating such an embargo in Section 106 of the Finance Act, 2013 is to dissuade persons against whom proceedings have been initiated, from taking the shelter of VCES. A person who wants to avail the option/benefit of VCES should not be disqualified to make a declaration as laid in the said provisions of law. To be able to decide whether one is disqualified as per the law, the notice/order must be put to the knowledge of the person. Any notice, which is merely 'issued' but not 'served' cannot be said to be within the knowledge of the person against whom it is 'issued' but not 'served'. Since the Show Cause Notice No. 28/213-ST dated 22.02.2013 issued under Section 73 of the Finance Act, 1994 has not been served on the appellant before 01.03.2013, the impediment of Section 106 of the Finance Act, 2013 regarding non-filing/non-consideration of declaration under VCES will have no application; and since the appellant otherwise fulfills the criteria of Finance Act, 2013, the benefits envisaged therein for availing the waiver of interest and penalties will be available to him. - Decided in favour of assessee.
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