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2019 (1) TMI 178 - AT - Service TaxRejection of VCES Declaration - the part remaining dues alongwith the interest, which was liable to be paid by 31st December, 2014, could not be paid by 31.12.2014 due to some technical issue with online payment link of CBEC and could finally been paid on 01.01.2015 - Section 107 (4) of the VCES Scheme - case of appellant is that the late payment was due to the reason beyond the control of appellant - Held that:- In accordance of sub-Section (3) of Section 107, it was mandate for declaring under VCES 2013 Scheme to pay not less than 50% of the declared tax dues under the Scheme on or before 31st December, 2013. In furtherance of sub-section (4) thereof the tax dues or part remaining to be paid after the aforesaid declaration was mandatorily to be made on or before 30.06.2014 or latest by 31.12.2014. There is nothing contrary produced on record by the Department rather the adjudicating authority has considered the bonafide of the appellant. In the given circumstances, the rigid interpretation given to the word “shall” of Section 107 (4), to my opinion, is not justified. Since Department itself acknowledges that the appellant bonafidely attempted to deposit the part amount of their declaration on 31.12. 2014 the rigid interpretation given by the Department do not justify the circumstances. Since the admitted effort of the appellant to make the payment on the day prescribed in the Scheme is an admitted fact and had the link been functional, the payment would have been made on 31st of December, 2013 within minutes thereof. It is opined that since there is bonafide on part of the appellant and it was the technical defect beyond control of appellant that led the mandatory date for deposit to pass, the payment was made as per the dictate of the scheme - Admittedly, the entire amount in this case stands paid by 01.01.2015. Nothing stands recoverable from the appellant any more. Appeal allowed - decided in favor of appellant.
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