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2015 (10) TMI 519 - HC - Service TaxDefault in availing benefit of Service Tax Voluntary Compliance Encouragement Scheme 2013 – Petition for seeking Writ of Certiorari – Petitioner had to submit 50% of his dues within the time prescribed under the scheme and defaulted – Held That:- Admitted tax dues not remitted and deposited even under the scheme, the Petitioner cannot fault the authorities for addressing the impugned communications, recovering 'tax dues' by coercive means – Petitioner is clearly in arrears of the dues and has no legal right thus cannot insist on the recovery – Found no merit – Appeal dismissed and decided in favour of the Respondent.
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