2016 (2) TMI 984

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..... . ORDER The appellant is in appeal against the impugned order. 2. The brief fact of the case are that the appellant filed the declaration under Service Tax Voluntary Compliance Encouragement Scheme, 2013. The said declaration was rejected invoking the proviso to Section 106(2) of the Finance Act, 2013 on the ground that the appellant has already issued summons. Therefore, they are not enti .....

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..... s in respect of which no notice or an order of determination under section 72 or section 73 or section 73A of the Chapter has been issued or made before the 1st day of March, 2013 : Provided that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to ma .....

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..... ction of accounts, documents or other evidence under the Chapter or the rules made thereunder; or an (b) audit has been initiated, and such inquiry, investigation or audit is pending as on the 1st day of March, 2013, then, the designated authority shall, by an order, and for reasons to be recorded in writing, reject such declaration. 5. The sole reason to deny the benefit of scheme to the .....

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