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2023 (8) TMI 1145 - AT - Service TaxRejection of the declaration filed by the appellant under Voluntary Compliance Encouragement Scheme, 2013 (VCES) - enquiry or investigation in terms of Section 106(2) of the Finance Act, 2013 on the basis of which the declaration for VCES has been rejected is of a roving nature or not - SCN is time barred having been received by the appellant beyond the specified period of thirty days, or not - HELD THAT:- The contents of the letter on Service Tax Enquiry, are of very general nature whereby documents have been asked for without any specific details, which in other words would mean that the enquiry which appears to have been contemplated in terms of the said letter was merely of ‘roving nature’ and would therefore not call for rejection on that ground under section 106(2) of the Act. The show cause notice in the present case is time barred and cannot be acted upon. Further, the Circular dated 25.11.2013 in unequivocal words has stated that, Commissioner should ensure that the said time limit of giving the notice within 30 days has to be followed scrupulously. It is added that the very nomenclature of the scheme is to promote voluntary encouragement by the assessee to make the declaration of the tax dues. Since the very purpose of introducing the scheme is to motivate the registered assessee who had stopped filing the returns to file returns and pay the taxes. The underlying object is to reduce unnecessary litigation, which is evident from the clarifications made in the Circulars. The VCES Scheme as further clarified in the Circulars needs to be implemented so as to give full play which would not only benefit the assessee but also the revenue. The revenue should accept the declaration filed by the appellant - Appeal allowed.
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