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2016 (9) TMI 189 - AT - Service TaxRejection of VCES declaration - Section 107 of the VCES scheme non-payment of requisite 50% amount before the due date reason given by appellant for non-payment Held that: - Even if the reason given is accepted there is no provision in the scheme to condone the delay in payment, therefore time line prescribed under the scheme cannot be extended in absence of any provision for condoning the delay. Issuance of show cause notice Held that: - Provision for issuance of show cause notice has been provided under the circular is only under Section 106(2) which provides that if any deficiency or error is found in the declaration filed under Section 106(2) notice required to be issued, whereas in case of deposit of an amount as provided under 107 there is no provision for issuance of any notice. Since, the date of deposit is later than the filing of declaration, it cannot be expected from the designated authority to issue any notice. But, following principles of natural justice, opportunity of being heard can be provided to appellant by issuing the SCN issuance of SCN not required by law appeal rejected decided against appellant.
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