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2019 (5) TMI 153 - AT - Service TaxVCES Scheme - Jurisdiction - assessees right of filing an appeal against the order of the designated authority in respect of an order passed by him under the VCES Scheme - HELD THAT:- There is Punjab & Haryana High Court decision in the case of M/S BARNALA BUILDERS & PROPERTY CONSULTANTS, VERSUS THE DEPUTY COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, DERA BASSI DIVISION, DERA BASSI AND OTHERS. [2013 (12) TMI 568 - PUNJAB AND HARYANA HIGH COURT] laying down the the said order are appealable - In the absence of any other decision to the contrary and there being no stay of the said decision of the Hon’ble High court, we are unable to find favour with the Revenue’s contention. VCES - requirement of 50% of the disclosed income to be deposited at the time of filing of declaration - assessee has voluntarily deposited the said amount prior to 10.05.2013 - HELD THAT:-The issue is covered by not only Hon’ble Gujarat High Court in SADGURU CONSTRUCTION CO. & 1 VERSUS UNION OF INDIA & 2 [2014 (5) TMI 219 - GUJARAT HIGH COURT] but also by the Hon’ble Karnataka High Court in PREMIER ASSOCIATES VERSUS THE ASSISTANT COMMISSIONER OF SERVICE TAX [2018 (2) TMI 408 - KARNATAKA HIGH COURT] and Hon’ble Bombay High Court in DR. YESHWANT DHUME, VERSUS ASSISTANT COMMISSIONER SERVICE TAX, DESIGNATED AUTHORITY VCES CELL, [2018 (12) TMI 1042 - BOMBAY HIGH COURT] laying down that the deposits made before 10.05.2013 are required to be taken into consideration. Appeal dismissed - decided against Revenue.
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