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2018 (4) TMI 974 - AT - Service TaxVoluntarily Compliance Encouragement Scheme, 2013 - rejection of declaration on the ground that there is no power vested with the authorities for weaving or relaxing the condition of payments stipulated under Section 107 of the Finance Act, 2013, for obtaining the benefits provided therein - Held that: - It is an admitted fact on record that the appellant did not comply with the conditions provided in the VCES, 2013 inasmuch as the tax due alongwith interest was not deposited within the stipulated time frame provided therein. Since the authorities functioning under the statue are guided by the dictates under the statue, they cannot interpret the provisions of the statutory scheme differently, in order to relax the conditions prescribed in the scheme - rejection of the VCES declaration upheld. Demand of interest - Held that: - Since the retrospective Validation amendment to levy the service tax on the taxable service on renting of immovable property was introduced by the Finance Act, 2010, w.e.f 01.07.2010, the interest demand should only be confined to the date of introduction of such levy i.e. 01.07.2010 - the interest charged by the designated authorities from 01.06.2007 cannot be sustained and the appellant will be liable to pay interest only from 01.07.2010. Appeal allowed in part.
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