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Siddhi Vinayaka Enterprises Pvt. Ltd., Bilaspur Versus Commissioner, Service Tax, Raipur

2016 (6) TMI 19 - CESTAT NEW DELHI

Whether the rejection of declaration filed by the appellant under service tax Voluntary Compliance Encouragement Rules (VCES) is correct or not - investigation against them is still under process - Appellant filed VCES declaration and paid the amount of disputed tax - Designated authority issued show cause notice of his intention to reject the said VCES declaration - Held that:- this issuance of show cause notice is against the Board Circular No. 169/4/2013-ST dated 13/05/2013. The designated au .....

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i Arvind Singh Chawla, Advocate For the Respondent : Ms. Kannu Verma Kumar, AR ORDER This appeal is directed against the Order-in-Appeal No. BHO-EXCUS-002-APP-154-15-16 dated 03.08.2015. 2. The issue involved in this case is whether the rejection of declaration filed by the appellant under service tax Voluntary Compliance Encouragement Rules (hereinafter stated as VCES). 3. The appellant herein filed VCES declaration on 24/12/2013 on payment of service tax dues as per the procedure. The Authorit .....

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against the same also was rejected. 4. Ld. Advocate draws my attention to the scheme of declaration under VCES. He submits that the appellant has complied with all the conditions and field a declaration on 24/12/2013 along with the payment of service tax liability which was acknowledged by the authorities on 26/12/2013. It is his submission that the authorities have gone beyond the Circular No. 169/4/2013-ST dated 13/05/2013 which states that the designated authority has to issue a show cause n .....

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had directed both the sides to produce some precedent judgment as to whether this Court/Tribunal has jurisdiction to entertain any appeals against the rejection of the VCES declaration. We find that Honble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. Vs. Commissioner of Central Excise (Appeals), Coimbatore reported at 2015 (06) LCX0020 have categorically stated that the appeal provisions of the Section 85 and 86 of the Finance Act, 1994 will apply to the proceedings arising out .....

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13 and paid the amount of the disputed tax on 26/12/2013 and 18/7/2014. The designated authority has issued a show cause notice of his intention to reject the said VCES declaration on 3/02/2014. In my considered view, this issuance of show cause notice is against the Board Circular No. 169/4/2013-ST dated 13/05/2013. In the said Circular, at Serial No. 12, the Board has clarified as under: S.NO. ISSUE CLARIFICATION 1. Whether declarant will be given an opportunity to be heard and explain his cas .....

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