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TMI Blog2016 (5) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... ve (DR) ORDER PER. B. RAVICHANDRAN :- The appeal is against order dated 30/11/2015 of Commissioner of Central Excise, Udaipur. The appellants were registered with the Department for payment of service tax under various taxable services like construction, services other than residential complex etc. The appellants filed an application under Voluntary Compliance Encouragement Scheme, 2013 (VCES) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notices which covered the VCES declaration period. 2. The impugned order is challenged by the appellant on the ground that once the declaration filed in Form VCES-I alongwith relevant documents has been accepted by the Competent Authority, there is no question of any proceedings against the appellant further. The Commissioner had exceeded his jurisdiction in questioning the declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant opted for VCES and did file a declaration in Form VCES-I which was admitted by the Competent Authority. They have declared a service tax liability of Rs. 5,19,284/-. The said declaration was put to question by the Commissioner in terms of Section 111 of Finance Act, 2013 on the ground that the contents are substantially false. On this, it is necessary to examine the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of their declaration made under VCES. Prima facie, it would appear that there is a possibility of their declaration being substantially false. Various grounds are mentioned in the notice and also examined in the impugned order. However, what is lacking is that the Department is not able to clearly bring out what are all the construction activities liable to service tax and to whom such service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uires to be re-looked keeping in view the above observations for a fresh decision. The appellant may submit in their defence all the evidences. The Original Authority should examine such evidence and give a clear finding about the additional tax liability, if any, of the appellant with reasons. Adequate opportunity shall be provided to the appellant before a final decision in the case. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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