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2016 (6) TMI 323 - HC - Service TaxDenial of benefit of Voluntary Compliance Encouragement Scheme, 2013 - Delayed payment of second installment of 50% amount - Recovery of service tax dues for the period April 2008 to March 2015 - Petitioner paid 50% of the tax dues and the balance amount of 50% together with interest thereon was paid by him only on 06.01.2015 - Held that:- the VCES Scheme, 2013, is in the nature of an Amnesty Scheme and, therefore, its provisions have to be strictly interpreted, and the time limit specified in the Scheme for the payment of amounts together with interest have to be strictly adhered to. The scheme partakes of the nature of a settlement between the assessee and the department and from the terms of the settlement neither party can be permitted to resile. To allow the petitioner to effect payments belatedly would tantamount to altering the terms of the settlement and that cannot be done by this Court in exercise of its powers under Art. 226 of the Constitution of India. In the instant case, although the delay occasioned by the petitioner is only of six days from the cut off date mentioned under the Scheme, it has to be borne in mind that the actual amount to be paid under the Scheme was to be paid on or before June 2014 and the extension of time from June 2014 to 31st December, 2014, itself was by way of an exception to the main provisions so as to enable a defaulter to pay the amounts that fell due by June 2014, on or before 31.12.2014, by paying the same together with interest thereon. Here, the petitioner did not effect payment of the amounts even before the extended date of 31.12.2014. Therefore, the petitioner cannot claim the benefit of the VCES Scheme, 2013. - Decided against the petitioner
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