TMI Blog2015 (10) TMI 1853X X X X Extracts X X X X X X X X Extracts X X X X ..... thus all provisions of Act except to the extent specifically excluded would be applicable – Finality of the scheme could be attained from the communication of the Revenue and it is for the designated authority to decide whether the SCN has to be issued or not - Argument of the Revenue to file writ petition as remedy does not make any sense – Decision 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny of records, the first appellate authority observed that though the respondent herein had erroneously included ₹ 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 appeal is filed challenging the above order of the Commissioner (Appeals) on two grounds: (1) VCES, 2013 does not have any statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst 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 contention is that the designated authority has not issued any order rejecting the declaration, but has only issued a communication informing rejection of the declaration. As there is no order of rejection, the appeal is not maintainable. On scrutiny of records, it is seen that the designated authority has communicated to the respondent that the declaration made by them under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition Nos.21799 of 2014, And M. P. No. 1 of 2014. The Hon'ble Madras High Court has observed as under: 18. Further, it is relevant to note that the Service Tax Voluntary Compliance Encouragement Scheme, 2013 has been introduced by the Central Government, in exercise of the powers conferred by sub-sections (1) and (2) of section 114 of the Finance Act, 2013 (17 of 2013) with effect from 13.5.2013 by Notification 10/2013 and hence, it is not a self-contained code, but is to be construed as a part and parcel of the Chapter V of the Act, 1994 in view of the contents of section 105 of the Finance Act, 2013. Therefore, when the said scheme itself is construed as part and parcel of the Finance Act, all other provisions of the Act except t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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