TMI Blog2016 (2) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted against the appellant by way of summons issued to the appellant has already been dropped, in that circumstances, the appellant is entitled for the benefit of Voluntary Compliance Encouragement Scheme, 2013 - appeal allowed. - ST/51066/2015-ST(SM) - Final Order No. 154/2016-CHD - Dated:- 25-2-2016 - Shri Ashok Jindal, Member (J) Shri Ajay Jain, Advocate, for the Appellant. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice along with interest during the period of scheme and is required to declaration before concerned authority. On the basis that declaration no proceedings will be initiated against the assessee. 4. To give effect to the same, the provision of Section 106 of the Finance Act, 2013, are applicable which are reproduced below. 106. Person who may make declaration of tax dues. - (1) Any per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way of - (i) search of premises under section 82 of the Chapter; or (ii) issuance of summons under section 14 of the Central Excise Act, 1944 (1 of 1944), as made applicable to the Chapter under section 83 thereof; or (iii) requiring production of accounts, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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