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2018 (12) TMI 263 - AT - Service TaxRejection of Voluntary Compliance Encouragement Scheme (VCES) - the tax dues declared by the appellant were for the subsequent period on the same issue for which a show Cause Notice dated 04.01.2011 for the period w.e.f. 01.01.2009 to 31.03.2010 had already been issued - time limitation - Held that:- Vide the impugned VCES-I, the appellant has declared his tax dues of ₹ 4,50,756 against the renting of immovable property services for the period w.e.f. 01.10.2008 to 31.03.2010. This perusal makes it clear that it is not merely that the category of service rendered is same but the allegation of not discharging the tax liability for rendering the said service and that the period for the alleged default is also same. Thus it becomes clear that a notice has already been issued to the appellant in respect of the same issue for the same period for which the appellant made the declaration under VCES-I - The said declaration is prohibited under proviso 2 to Section 106(1) of VCES 2013 - Adjudicating Authority below are held to have committed no error while rejecting the said VCES Scheme. Time Limitation - Held that:- The time limit for issuing notice u/s 101 of VCES will be applicable if and only if the assesse is entitled to file the VCES - Once it is apparent on record that rejection of VCES of appellant is correct due to a wrong declaration and non compliance of statutory provision, there is no need to look into the issue of limitation. Appeal dismissed - decided against appellant.
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