Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 25 - AT - Service TaxRejection of VCES-1 declaration due to short deposit of tax - appellant that as per their VCES declaration, they had deposited only ₹ 8,42,731/-whereas the amount to be deposited was ₹ 8,44,080, being 50% of the service tax due. - short payment of tax by ₹ 1,349/- Held that:- there is no case of deliberate default on the part of the appellant. No opportunity was ever given to the appellant after the filing of the VCES application to remove the defect. It was only after the payment of 2nd (final) instalment (100%) on or before 30/6/14, when the appellant had admittedly paid hundred percent of the tax dues under the scheme, that the objection for the first time was raised by revenue vide letter cum rejection order dated 11/9/14. I find that the facts in the present case are different from the facts before the Honourable Gujrat High Court [2014 (11) TMI 971 - GUJARAT HIGH COURT] where notice was issued prior to final payment. There has been miscarriage of justice in the rejection of the application under the VCES of the appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. Further there were no tax dues on the date of issue of rejection order - Rejection of VCES set aside - Decided in favor of assessee.
|