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2018 (4) TMI 1834 - AT - Service TaxRejection of declaration made under the Voluntary Compliance Encouragement Scheme, 2013 - dispute in declaration of tax dues - application was rejected on the ground that, as on the date of declaration for the period from October 2007 to December 2012, in relation to ‘construction of residential complex’ proceedings had been initiated on 1st March 2013 against them - HELD THAT:- It is seen that Circular No. 170/5/2013-S.T., dated 8th August, 2013 clarified that there was no bar on filing of declaration by an assessee against whom an inquiry, investigation or audit has been initiated after 1st March 2013. It is seen from the records that the show cause notice was issued only on the 18th of August 2015 and that notice proposing rejection should have been issued within 30 days of the filing of the declaration. As the competent authority itself had not complied with the conditions prescribed in the scheme, the rejection of the declaration made is erroneous. Appeal allowed - decided in favor of appellant.
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