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2018 (2) TMI 577 - HC - Service TaxValidity of Show cause notice raising demand from January 2013 - Assessee had opted for Voluntary Compliance Entitlement Scheme (VCES) - filing of declaration and payment of dues - Held that: - The due Service Tax liability for the period upto December 2012, for which the petitioner had filed the Declaration in VCES-1 Form vide Annexure ‘C1’ cannot have any relation with the subsequent period commencing from January 2013. The liability of Service Tax depends upon the taxable event, which is the event or action of rendering of the services. There is no dispute before this Court about the admitted tax liability for Service Tax of the petitioner and the Voluntary Scheme availed by the petitioner was only to square up his admitted Service Tax liability for the past period from 01.10.2007 to 31.12.2012, which payment was allowed to be made in instalments in a staggered manner before December 2013 and June 2014, as per the provisions of the said Scheme. That Declaration and Scheme itself can of course, have no effect on the subsequent period commencing from January 2013. The said Scheme availed by the petitioner having no effect in the impugned assessment proceedings for the subsequent period commencing from January 2013. Petition dismissed.
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