TMI Blog2016 (1) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty before the designated authority, which was rejected. - Held that:- Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as the said Scheme was introduced w.e.f. 10.05.2013 only, and it pertained to tax dues pending as on 01.03.2013 only. It is observed that the Commissioner (Appeals) has considered the plea of the appellant for w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the refund claim of ₹ 5,38,922.00/- only. 2. Heard both sides. The Learned Consultant appearing for the appellant submits that appellant is the proprietor of the firm and is residing abroad. The power of Attorney holder, namely his brother, is managing the business. Both the proprietor and his brother have studied upto SSC level only and they were not aware of the service tax pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Voluntary Compliance Encourage Scheme, 2013 has come into effect w.e.f 10.05.2013. Under the said provisions, only the tax dues which were pending as on 01.03.2013, could be considered for immunity. He also submits that at the present juncture, penalty cannot be waived under the provisions of Section 80 as the same reads as no penalty shall be imposable on the assessee for any failure . At this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as the said Scheme was introduced w.e.f. 10.05.2013 only, and it pertained to tax dues pending as on 01.03.2013 only. It is observed that the Commissioner (Appeals) has considered the plea of the appellant for waiving the penalty under Section 80. The relevant portion of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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