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2016 (1) TMI 262 - AT - Service TaxRejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on 30.10.2012 - the appellant filed the declaration under VCES Scheme for immunity of interest and penalty before the designated authority, which was rejected. - Held that:- Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as the said Scheme was introduced w.e.f. 10.05.2013 only, and it pertained to tax dues pending as on 01.03.2013 only. It is observed that the Commissioner (Appeals) has considered the plea of the appellant for waiving the penalty under Section 80. Delayed payment was not due to any bonafide confusion occurring in the prevalent statue and related provisions were quite crystal clear. So their request for waiver of penalty does not survive at all as they also failed to give any reasonable cause. No relief granted to appellant - Decided against the assessee.
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