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2019 (11) TMI 614 - AT - Service TaxVoluntary Compliance Encouragement Scheme - the condition of payment of 50% of the declared tax dues under the scheme not fulfilled - section 107 (3) of the Finance Act, 2013 - whether the VCS- 1 application filed by the appellant have been rightly refused observing that they have declared tax dues for the period October, 2007 to December, 2012, for not satisfying/ fulfilling the condition of payment of 50% of the declared tax dues under the scheme, on or before 31st December, 2013 as stipulated under section 107 (3) of the Finance Act, 2013? HELD THAT:- There have been a clerical error on the part of the appellant in filling up the form VCES-1 properly, as already aforementioned. Accordingly, I hold that the substantial benefit should not be disallowed for venial mistake of clerical nature. Moreover, in the calculation sheet annexed to form VCES-1, the amount of tax dues under the scheme is evident at ₹ 9,93,480/-. The appellant had paid 50% of tax dues correctly. In this view of the matter the rejection their Form VCES-1 is set aside - Appeal allowed - decided in favor of appellant.
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