Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (4) TMI 728

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s. As the cost of the food item is inclusive in the gross amount charged by the appellant, they are entitled for the abatement. Acceptability of VCES declaration - Charge of false declaration - Held that:- the mistake has occurred due to arithmetic error in quantifying the due and the same was pointed by the appellant themselves and made good by making the payment of correct amount, and for the delay in making the payment, they also paid the interest. From this fact, I do not find any intention of the appellant to make a false declaration. This is only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o re-quantified and paid ₹ 35,288/- Considering the short amount declared in the VCES declaration the balance amount along with interest which comes to ₹ 40,479/- was paid on 20.12.2014. With reference to the VCES declaration, the show cause notice was issued to the appellant wherein it was proposed to treat the VCES declaration as substantially false and also proposed to demand ₹ 5,86,789/- without considering the abatement as provided under Notification No. 1/2006-ST dt. 1/3/2006 to the extent of 40%. In the adjudication, the Ld. Commissioner held that due to declaration of short amount dues the declaration is substantially false. He maintaining the payment of ₹ 2,78,118/- confirmed the balance amount of ₹ 3, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cheme. Therefore in these facts, it is very clear that there is no intention of making a false declaration, hence the order is not sustainable. 4. On the other hand, Shri A.B. Kulgud, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that it is admitted fact that in the VCES declaration filed by the appellant, the total dues was wrongly declared which amounts to a false declaration under the VCES Scheme. It is a foremost condition that true and correct declaration has to be made and for any reason the declaration is found to be wrong, the same will amount to false declaration and for this reason itself the declaration is liable to be rejected. 5. I ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates