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2019 (4) TMI 1968 - AT - Service TaxNon-consideration of application under Voluntary Compliance Encouragement Scheme 2013 - application rejected on the ground that the investigations initiated against the appellants were pending as on 01.03.2013 and thus the said applications cannot be considered for adjudication under Section 106(2) of the Finance Act 2013 - SCN not issued within 30 days from the date of filing of the declaration - HELD THAT - Section 106(2) of the Finance Act 2013 prohibits filing of declaration under the VCES by the applicant under certain circumstances. On perusal of the statutory provisions u/s 106(2) it transpires that specific enquiry/investigation initiated by the department requiring production of the relevant records should not be considered for the benefit provided under VCES and the declaration filed by the applicant is liable for rejection upon compliance of the statutory provisions. The department in this case had issued the summon dated 16.01.2013 under Section 14 of the Central Excise Act 1944 calling upon the appellant for submission of records such as balance sheet ledger accounts work orders invoices and other related service tax records/documents etc. concerning the taxable service provided by the appellant. Since the summon issued by the department clearly specified the documents required for verification of the issue regarding discharge of appropriate service tax liability it cannot be said that the appellant is falling under the execution category provided under Section 106(2) ibid. SCN not issued within 30 days from the date of filing of the declaration - HELD THAT - The Finance Act 2013 governing the VCES nowhere specified the time limit within which the notice has to be issued by the department. The CBEC vide paragraph 12 in the circular dated 08.08.2013 has only clarified maintaining uniformity regarding issuance of notice within 30 days. Since there is no specific time limit provided under the statute the circular merely clarifying the position of issuance of show cause notice within specified time limit cannot override the provisions of the legislation and accordingly the stand taken by the appellant cannot be considered as proper and justified. Appeal dismissed.
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