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2018 (4) TMI 24 - AT - Service TaxRejection of VCES Declaration - short payment of duty under the scheme - appellant was supposed to pay 50% of the said amount by 31st December 2013 which they failed to deposit - Against the 50% amount, they have paid ₹ 7,07,259/-. Thus they have short paid ₹ 1,64,759/- which was subsequently paid on 8.1.2014 - Held that: - as per VCES scheme, the time limit for making payment of 50% of the total amount declared is 31.12.2013 and there is no provision for extension of time to the statutory limit provided in the scheme - the time limit provided in the scheme should have been adhered to for depositing the 50% amount by 31.12.2013 which the appellant failed to comply. Rejection of VCES Declaration justified - appeal dismissed - decided against appellant.
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