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TMI Blog2013 (10) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... C.,R.C.Shukla ORDER We have heard Shri Navin Sinha, Sr. Advocate assisted by Shri Ram Kaushik and Ms. Priyanka Midha for the petitioner. Shri R.C. Shukla appears for the respondents. This writ petition is directed against the summoning order dated 31.5.2013 issued by the Superintendent (AE), Central Excise and Service Tax, Noida; notice dated 7.6.2013 issued by the Deputy Commissioner (AE) Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The notice has been addressed to the clients of the petitioner on the addresses given in the notice from Sl.No.1 to 5, the Branch Manager of 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erative of which cut off date prescribed in the scheme is 1st March, 2013 under the amended Section 106 of the Finance Act, 1994. Since the petitioner has submitted an application for voluntary compliance under which service tax is to be deposited, under which it can deposit 50% of the admitted tax due by 31st December, 2013 and the remaining amount by 30th June, 2014, the garnishee order has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority) 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 Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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