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2018 (4) TMI 615 - AT - Service TaxVoluntary Compliance Encouragement scheme - rejection on the ground that audit inquiry was going on therefore the goods is not qualified for VCES Scheme - benefit of N/N. 45/2010-S.T. dt. 20..7.2010 - services provided to Maharashtra State Electricity Distribution Service Ltd. which is a Electricity Distribution Company - Held that: - the appellant has provided the service of erection, installation and commissioning undisputedly to M/s. Maharashtra State Electricity Distribution Company Ltd. that is involved in distribution of electricity, therefore the service provided by the appellant is in relation to the distribution of electricity. Hence the same is covered by exemption N/N. 45/2010-ST which is effective upto 26.2.2010 therefore the demand upto 26.2.2010 is set aside. As regard the demand for the period 27.2.2010 onwards there was no analogues notification existing for the service in relation to the distribution of electricity. The appellant have admittedly paid the service tax which was eclared under VCES even though the VCES was rejected. There was no dispute that the audit was undergoing of the appellant’s records, therefore the issue of non-payment of service tax on the services in relation to the distribution of electricity was with the audit. Therefore the appellant was not eligible for the immunity provided under VCES Scheme - VCES declaration rightly rejected. Appeal allowed in part.
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