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2016 (4) TMI 374 - DELHI HIGH COURT

2016 (4) TMI 374 - DELHI HIGH COURT - 2016 (43) S.T.R. 82 (Del.) - Date for deposit of Service tax by cheque - period between April and December, 2012 - VCES Scheme, 2013 - Manpower services - Assessee deposited service tax by cheque on 31.12.2013 but the bank realised the same on 8.1.2014 - Held that:- if the cheque is deposited by cheque then the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on w .....

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) No. 926/2015 & CM No. 1621/2015 - Dated:- 5-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr V.V. Gautam and Ms Mehak Tanwar, Advs For the Respondent : Mr Satish Kumar, Senior Standing Counsel Service Tax with Mr Resmitha R. Chandran, Adv ORDER 1. The short question that arises in the present Petition is whether the date on which the Petitioner made the payment of 50% of the service tax due for the purposes of availing of the Voluntary Compliance Encouragement Scheme, 2013 .....

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e registration, it has been regularly paying service tax to the Service Tax Department through physical challans and has been filing periodical service tax returns. It is stated that due to financial difficulties the Petitioner was unable to pay service tax during the period between April and December, 2012. It also could not file its service tax returns during that period. 3. The Government of India introduced the Service Tax Voluntary Compliance Encouragement Scheme (VCES Scheme) to give an op .....

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e under the Scheme along with interest, if any, under the Scheme along with interest, in any, under section 107 of the Act shall be paid to the credit of the Central Government in the manner prescribed for the payment of service tax under the Service Tax Rules, 1994. (2) The CENVAT credit shall not be utilised for payment of tax dues under the Scheme. 5. Rule 6 of the Service Tax Rules 1994 (ST Rules), which is relevant for the purposes of the present case reads as under: "6. Payment of ser .....

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credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the [service is deemed to be provided as per the rules framed in this regard]: [Provided also that the service tax on the service deemed to be provided in the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of th .....

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h respect to the month or quarter, as the case may be, in which payment is received.] [(1A) Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax pa .....

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g jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by any mode other than internet banking.] (2A) For the purpose this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. 6. It requires to be noted at the outset that .....

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t declared the service tax dues in the sum of ₹ 2,93,41,336/- for the period between April, 2012 to December, 2012. The Petitioner deposited ₹ 1,46,70,668/- being 50% of the aforementioned declared tax dues by way of a cheque drawn on Axis Bank Ltd. Udyog Vihar, Gurgaon, Haryana Branch bearing the stamp of Axis Bank of 31st December, 2013. Axis Bank was a designated bank for the purposes of payment of service tax. 8. The balance 50% was deposited by the Petitioner by three challans d .....

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nly on 8th January, 2014. According to the Department, Axis Bank informed that the cheque could not be processed immediately upon being deposited for want of funds in the Petitioner's account. It is, therefore, stated that the Petitioner's plea for a declaration under the VCES Scheme was rejected under Section 107 (3) of the Finance Act, 2013 as the Petitioner had failed to deposit the first instalment of 50% of the declared amount of service tax on or before 31st December, 2013. An orde .....

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