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M/s. Global Networking Recourses, Pune Versus Principal Commissioner, Service Tax, Pune

2016 (9) TMI 189 - CESTAT MUMBAI

Rejection of VCES declaration - Section 107 of the VCES scheme – non-payment of requisite 50% amount before the due date – reason given by appellant for non-payment – Held that: - Even if the reason given is accepted there is no provision in the scheme to condone the delay in payment, therefore time line prescribed under the scheme cannot be extended in absence of any provision for condoning the delay. - Issuance of show cause notice – Held that: - Provision for issuance of show cause notice .....

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portunity of being heard can be provided to appellant by issuing the SCN – issuance of SCN not required by law – appeal rejected – decided against appellant. - APPEAL NO. ST/86762/15-MUM - ORDER NO.A/87746/2016-WZB/SMB - Dated:- 13-4-2016 - Mr. Ramesh Nair, Member(Judicial). Shri. Mihir Deshmukh, Advocate for the Appellants. Ms. Vinitha Sekhar, Joint Commissioner(A.R.) for the Respondent. ORDER: Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PUN-SVTAX-000-APP-057-15-16 .....

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/2013 out of which they paid ₹ 3 lacs on 28/12/2013 and remaining amount of ₹ 18,160/- paid on 2/1/2014. The balance 50% deposited on 28/3/201 for which due date was 20/4/2014. The designated authority i.e. Asstt. Commissioner issued show cause notice on 24/4/2014 proposing rejection of VCES declaration on the ground of the total amount i.e. 50% not paid on or before due date i.e. 31/12/2013. In the adjudication order, declaration was rejected on the same ground. Being aggrieved, the .....

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nap shot, bank website as a token of proof of their attempt to make payment on 31/12/2013. They also submitted these evidences before this Tribunal therefore since it is beyond the control of the appellant due to system error, delay if any, occurred should be condoned and accordingly the declaration could not have been rejected. He further submits that as per the Board Circular No. 170/05/2013-ST dated 8/8/2013, designated authority is under obligation to issue show cause notice, if he intends t .....

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pugned order. She submits that time limit for payment of first instalment of 50% was on or before 31/12/2013, which is the mandatory period provided under the statute. There is no provision in the VCSE for extension of time limit or condonation of delay for deposit of 50% amount therefore under any circumstances, the extension cannot be granted beyond 31/12/2013. Both the lower authorities have, correctly following statutory provisions, rejected the declaration. In this support she placed relian .....

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ice is not given as regard any deficiency in the declaration filed, notice is given for default of payment of 50% which is required to be made on or before 31/12/2013. As regard the deposit of amount provision is made under Section 107 and there is no provision either in the scheme or in the circular for issuance of show cause notice for the failure of compliance of deposit provided under Section 107. 6. I have carefully considered the submissions made by both the sides. 7. I find that the fact .....

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