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2019 (8) TMI 1373 - AT - Service TaxVoluntary Compliance Entitlement Scheme (VCES SCHEME) - rejection of the scheme - short payment of service tax - false VCES declaration - it was noticed that the taxable value declared under ST-3 returns was substantially less than what was declared in the financial records and thereby an amount of ₹ 26,12,534/- of the service tax was found recoverable under Section 73 (1) of the Finance Act, 1994 - HELD THAT:- The claim made by the appellant that part of the receipt for the financial year involving 2009-2010, 2010-2011, 2011-2012 and 2012-2013 also involved sales receipts on account of sale of software product, however, it is a matter of record that no details in the form of any invoice or sales tax/VAT/assessment return has been submitted by the appellant to substantiate their claim. It is also a matter of record that so far as the short payment of service tax for the financial year 2013-2014 is concerned, the appellant have admitted their liability and the short payment of the service tax has been deposited by them after issue of the show cause notice. The Department have enough evidence to prove that the VCES declaration made by the appellant for financial year 2009-2010, 2010-2011 has been substantially false as the appellant have not come clean in making a declaration before the Department about their actual service tax liability and therefore we feel that VCES declaration made by the appellant have correctly been rejected - the claims made by the appellant that part of receipts pertains to sale of software product has also not been substantiated by the appellant by adducing the requisite evidences in the forms of invoices or VAT/sales tax returns etc. and therefore we feel that the findings given in impugned order-in-original are legally sustainable. Appeal dismissed - decided against appellant.
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