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2019 (4) TMI 815 - CESTAT NEW DELHIVoluntary Compliance Encouragement Scheme - rejection on the ground that false declaration under Chapter VI relating to “Service Tax Voluntary Compliance Encouragement Scheme, 2013” made - appellant claims that it had submitted the declaration under Section 107(1) of the 2013 Scheme under a mistaken belief of law that reimbursement of expenses are liable to service tax under Business Support Services. Held that:- In the present case, the appellant had declared the service tax on reimbursement of expenses under “Business Support Service” even though in law, the appellant may not have been required to pay service tax in view of the decision of the Supreme Court in Union of India Vs. Intercontinental Consultants and Technocrats Private Limited [2018 (3) TMI 357 - SUPREME COURT OF INDIA] - It is also not in dispute that the Department has not found anything false much less substantially false, in the declaration made by the appellant on 30 December 2013 in regard to “Business Support Service”. The Show cause notice, however, proceeds on the footing that the appellant failed to disclose the services in regard to “Banking and Financial Services.’. The form requires a declarant to furnish a calculation sheet separately if service tax dues is in respect of more than one service. It is in such a situation, that the declarant has to furnish separate calculation sheets. It does not mean, under any circumstances, that a declarant must necessarily disclose ‘all the taxes dues’ to take the benefit of 2013 Scheme. The Commissioner committed an error in holding that any person who decides to declare tax dues under the scheme has to declare “all” service tax dues and there is no option to include some service and leave out some services - appeal allowed - decided in favor of appellant.
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