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2016 (7) TMI 602 - HC - Service TaxRecovery proceedings - Failure to deposit the amount of service tax delcared in the VCES 2013 - Petitioner requested for extending the period of the Scheme. - Held that:- petitioner is not entitled for any relief. - The Scheme is statutory in nature and unless the provisions in the statute are complied within the time specified, it shall always be open for the respondent authorities to take necessary steps to collect the interest as well as penalty in accordance with law. As far as the prohibitory order is concerned, even if quantification of the interest and penalty, if any, is pending, nothing prevents the department from initiating appropriate action by way of garnishee proceedings and the same also cannot be challenged. - Decided against the petitioner.
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