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2016 (7) TMI 638 - ANDHRA PRADESH HIGH COURT

2016 (7) TMI 638 - ANDHRA PRADESH HIGH COURT - TMI - Demand of interest and penalty - VCES, 2013 - Credit of payment made before introduction of scheme was not given - Service Tax Voluntary Compliance Encouragement Scheme (VCES) - Held that:- While the tax dues declared by the petitioner was for a sum of ₹ 3,77,150/-, they paid 50% thereof i.e. Rs,1,88,575/- on 31.12.2013 and an additional sum of ₹ 1,66,260/- on 28.06.2014 prior to the cut off date prescribed under the scheme i.e 30. .....

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8377; 22,135/- paid by the petitioner during November 2007 to March 2008, and not for the remaining amount paid by them after the scheme was introduced. - The impugned letter dated 03.12.2015, to the extent the petitioner was called upon to pay ₹ 1,99,183/-, is set aside. It is made clear that this order shall not preclude the respondents from initiating action to levy interest and impose penalty on the amount paid by the petitioner during November 2007 to March 2008 (i.e for ₹ 2 .....

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eriod, as illegal and arbitrary. The petitioner renders services towards Mandap Keeper Services. It is their case that, while they had registered themselves in the year 2001 and were regular in payment of service tax and in filing returns till September 2007, the threshold limit for exemption from service tax was raised from ₹ 5,00,000/- to ₹ 8,00,000/-; they had paid ₹ 22,135/- towards service tax on Mandap Keeper Services for the period November 2007 to March 2008, but did no .....

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their service tax dues as ₹ 3,77,150/- for the said tax period. While they paid 50% thereof i.e ₹ 1,88,575/- on 31.12.2013; they paid ₹ 1,66,260/-on 28.06.2014, and informed the respondents that, along with the sum of ₹ 22,135/- paid by them during the period November 2007 to March 2008, they had paid the entire service tax dues of ₹ 3,77,150/-. However, by the impugned letter dated 03.12.2015, the petitioner was informed that payments made by them before the notif .....

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. The entire dispute relates to payment of ₹ 22,135/- by the petitioner before the scheme was introduced. Reliance is placed by Sri Jalakam Sathyaram on a Circular issued by the Central Board of Excise and Customs dated 08.08.2013 furnishing clarifications to the VCES. Paragraph 8 thereof deals with a situation where a person has made part payment of his tax dues before the scheme was notified, and has made a declaration under the VCES for the remaining part of the tax dues, and the clarif .....

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Finance Act 1994 and paid accordingly. While the tax dues declared by the petitioner was for a sum of ₹ 3,77,150/-, they paid 50% thereof i.e. Rs,1,88,575/- on 31.12.2013 and an additional sum of ₹ 1,66,260/- on 28.06.2014 prior to the cut off date prescribed under the scheme i.e 30.06.2014. The aforesaid payments were made after introduction of the scheme and prior to the cut off date. The petitioner had paid only ₹ 22,135/- prior to the introduction of the scheme. The clarifi .....

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