TMI Blog2013 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 to be decided by the Commissioner of Central Excise (competent authority) within a period of 60 days from today. The petitioner will file certified copy of this order with the competent authority within a week. We further direct that until disposal of the application dated 20th June, 2013, the recovery proceedings including operation of the impugned notice dated 7.6.2013 under Section 87 of the Finance Act, 1994 issued by the Deputy Commissioner (AE), Central Excise and Service Tax Noida shall remain suspended. The bank accounts shall be released by the respective banks. Any amount adjusted will be subject to result of the writ petition - Decided in favour of assessee. - Writ Tax No. - 642 of 2013 - - - Dated:- 16-9-2013 - Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Standard Chartered Bank, B-68, Greater Kailash Part 1, New Delhi; the Branch Manager, Standard Chartered Bank, Narain Manzil, 23 Barakhamba Road, New Delhi and the Branch Office of Nainital Bank Ltd., N-26, Sector-18, Near Lal Pathology, Noida as noticee nos.6, 7 and 8. Shri Navin Sinha, learned counsel for the petitioner states that the petitioner is liable to pay service tax and is registered with the service tax authorities. On 31.5.2013 a search was conducted on its business premise in which it was detected that the petitioner is required to pay Rs.60 lacs as service dues. He does not deny the liability and has challenged the garnishee order under Section 87 of the Finance Act, 1994 on the ground that the petitioner filed an applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Voluntary Compliance Encouragement Scheme, 2013, the petitioner is not entitled to any relief in the writ petition. He submits that an application can be made under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 subject to conditions provided under section 106 and 107 of the Act. The immunity from penalty interest and other proceedings is subject to fulfilling condition under Section 106 and 107 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013. We are of the view that in the present case, the petitioner has prima facie demonstrated that he fulfills the conditions under prescribed Section 106 and 107 of the Finance Act, 1994 as amended by Finance Act, 2013 and that unless application is considered and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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