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2016 (2) TMI 25 - CESTAT ALLAHABAD

2016 (2) TMI 25 - CESTAT ALLAHABAD - 2016 (43) S.T.R. 257 (Tri. - All.) - Rejection of VCES-1 declaration due to short deposit of tax - appellant that as per their VCES declaration, they had deposited only ₹ 8,42,731/-whereas the amount to be deposited was ₹ 8,44,080, being 50% of the service tax due. - short payment of tax by ₹ 1,349/- Held that:- there is no case of deliberate default on the part of the appellant. No opportunity was ever given to the appellant after the filin .....

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sued prior to final payment. - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. Further there were no tax dues on the date of issue of rejection order - Rejection of VCES set aside - Decided in favor of assessee. - ST Appeal No. 52512/2015 - Final Order No. A/70077/2015 - Dated:- 5-11-2015 - Anil Choudhary, .....

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of ₹ 16,88,159 (Rs. 16,38,988 tax plus ₹ 22,781 education cess plus ₹ 16,390 as SHE cess). Appellant also filed a copy of challan for ₹ 8,42,731 submitted with the Department on 31/12/13. The balance amount was also deposited by the appellant within the prescribed time that is, on or before 30/6/14 and intimation for the same was given to the revenue vide letter dated 14/7/14. Vide a letter dated 11/9/14, for the first time, the Department informed the appellant that as p .....

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e of Ramilaben Bharatbhai Patel v. Union of India 2014 (35) STR 695 (Guj.), wherein the Honourable High Court have held that under the VCES's scheme, non deposit of 50% of total tax declared by 31/12/13, wherein it was pleaded that there was no deliberate default and the amount being very small, ₹ 20,148, payment with interest was offered by the applicant. Under proviso to section 107(4) of the Finance Act, 2013 providing for payment of interest for delayed payment of 2nd instalment, a .....

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