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2019 (4) TMI 1353 - HC - Service TaxRecovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was rejected on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme and thus his deposits were not in tune with the declaration so made by him - HELD THAT:- Despite there being no dispute on the deposit towards the arrears of taxes by the petitioner, yet under the cover of Clause 110 of ‘the VCES, 2013’ that the respondent authorities in the Customs, Central Excise and Service Tax Department has proceeded to invoke the provision of Section 87 of Finance Act, 1994 to recover a sum of ₹ 34,32,226/- from the petitioner, inter alia, on grounds that the petitioner had failed to pay taxes in conformity of the declaration. We would find it difficult to trace a single instance of an abuse of statutory power which is present in the present case because in our opinion even if under the misplaced understanding of the Assistant Commissioner, two deposits made by the petitioner did not qualify under the Scheme, it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter for being proceeded under the provisions of Section 87 of the Finance Act, 1994. Petition allowed.
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