Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 990 - AT - Service TaxVCES declaration - the appellant case is that they had mistakenly applied the rate of tax at 10%, instead of the prescribed rate of 12%. He further submits that the differential amount of service tax was paid along with interest suo moto and thus, the VCES declaration filed by it was true to the extent of 99.87% - Held that: - since the value declared in the VCES declaration was true to the extent of 99.87%, it cannot be said that such declaration is ‘substantially false’ for denial of the benefit provided under the VCES Scheme. Thus, in terms of the CBEC Circular No.170/5/2013-ST, dated 08.08.2013, there was no requirement of issuance of any show cause notice, seeking confirmation of the adjudged demand. It is not the case of Revenue that the appellant otherwise is not entitled for availing the benefits contained in the VCES Scheme. Thus, denial of the benefits contained therein for a technical lapse is not proper and justified. Appeal allowed - decided in favor of appellant.
|