TMI Blog2015 (10) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... d even under the scheme, the Petitioner cannot fault the authorities for addressing the impugned communications, recovering 'tax dues' by coercive means – Petitioner is clearly in arrears of the dues and has no legal right thus cannot insist on the recovery – Found no merit – Appeal dismissed and decided in favour of the Respondent. - Writ Petition No. 1735 of 2015 - - - Dated:- 1-9-2015 - S. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Petitioner does not dispute that he sought to avail of the benefit of Service Tax Voluntary Compliance Encouragement Scheme 2013 which encourages persons like the Petitioner to declare their tax dues on their own under section 73A of the Act and in the present case, the service tax dues of the Petitioner from 1st October 2007 and ending on 31st December 2012. The Petitioner does not dispute tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken note of either by the authorities or by the Court to give such concessions and reliefs as are now sought. If the admitted tax dues is not remitted and deposited even under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, then the Petitioner cannot fault the authorities for addressing the impugned communications, recovering 'tax dues' by coercive means if permissible in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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