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Commissioner of Service Tax, Delhi-III Versus M/s Bharti Lakhani

2015 (10) TMI 1853 - CESTAT NEW DELHI

Rejection under VCES, 2013 – Statutory provision of Appeal under VCES - Powers of Commissioner (Appeals) to entertain the appeal - Revenue contends that VCES, 2013 does not have any provision for filing appeal against the order passed rejecting the declaration and has issued communication rejecting the declaration - Appeal filed by Respondent thus not maintainable.

Respondent contends that deposit made was sufficient to discharge the obligation of deposit of 50% of declared tax dues a .....

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ion made in the case of Narasimha Mills Pvt. Ltd. Vs. CCE (Appeals) [2015 (6) TMI 787 - MADRAS HIGH COURT] followed – Appeal is maintainable - Decided against the revenue. - Appeal No. ST/50449/2015-ST-SM, ST/CO/50713/2015 - Final Order No. 52828/2015 - Dated:- 10-9-2015 - Sulekha Beevi CS, Member (J) For the Petitioner : Shri G R Singh, AR For the Respondent : Shri Akhil Gupta, CA ORDER Per Sulekha Beevi CS The respondent is a proprietorship firm engaged in the activity of "renting of i .....

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Form VCES-1 dated 30.12.2013 declaring the tax dues as ₹ 4,64,663/- and also deposited 50% of tax dues before 31.12.2013 as prescribed under the scheme. Though the respondent declared amount of service tax dues as ₹ 4,64,663/-, the correct tax dues was only 3,85,064/-. An amount of ₹ 79,599/- which was paid by the respondent in 2009 prior to introduction of the scheme was wrongly included in the total tax dues. The designated authority therefore took the view that respondent ha .....

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ed ₹ 79,599/- in declaring the total tax dues, the amount of ₹ 2,13,752/-which was deposited by the respondent on 26.12.2013 was sufficient to comply with condition of deposit of 50% of the declared tax dues. The appeal filed by the respondent was thus allowed directing the designated authority to issue an order accepting the declaration of tax dues under VCES, 2013 scheme and allowed immunity from the interest and penalty on declared tax dues deposited under the scheme. The present .....

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It was also argued that if aggrieved by the rejection of declaration the only remedy available to the respondent is to file a writ petition before the High Court. 3. Learned AR Shri G.R.Singh referred to the Circular NO.170/5/2013-ST dated 8.8.2013 pointing out the clarification issued by the Board regarding the appeal mechanism in the VCES Scheme. He stated that the scheme does not have statutory provisions for filing appeal against the order of rejection of declaration as stated in the clarif .....

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ard both sides. 6. The main contention raised by the Revenue is that there is no provision in the Scheme to file appeal against the rejection of declaration by the designated authority. I do not find any merit in this contention. The Scheme being introduced under the Finance Act, 2013 cannot have an independent existence apart from the Act. Therefore all the provisions of the Act except to the extent specifically excluded would be applicable to the proceeding under the scheme. The second content .....

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unication that the adjudication on the application filed by the respondent under the scheme has attained finality. Though it is not in the form of an order, the gist of the communication dated nil March, 2014 conveys the final decision made by the designated authority upon the application filed by the respondent under the Scheme. It is for the designated authority to decide whether the show cause notice has to be issued or not. So also it is within the control of the designated authority to deci .....

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