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2018 (4) TMI 161 - AT - Service TaxVoluntary Compliance Encouragement Scheme - rejection on the ground of failure to deposit the balance amount on or before December 31, 2014 - appellant applied for extension of the time limit, but there was no response and later on the scheme for applicant was rejected - Held that: - While there can be no dispute about the fact that VCES Scheme, 2013 is in the nature of an Amnesty Scheme and its provisions have to be strictly interpreted and the time limit prescribed therein has to be strictly adhered to - However learned Advocate appearing for the appellant has drawn my attention to the provision of Section 110 of the scheme. In terms of the said section, it deals with a situation where a declarant fails to pay the tax dues, either fully or in part, as declared by him, such dues alongwith interest therein shall be recovered under the provisions of Section 87 of the chapter. Section 110 is a stand alone section and makes no reference to Section 107 (4) which only deals with a situation of non-payment of dues from 01/07/2014 to 31/12/2014. Section 110 deals with the situation where there is no payments even after 31/12/2014 - the applicability of the said Section 110 is required to be examined independently by the lower authorities, for which the matter is being remanded for re-consideration. Appeal allowed by way of remand.
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