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Pearl Buildwell Infrastructure Ltd. Versus C.C.E. & S.T., Chandigarh-II

2016 (2) TMI 984 - CESTAT CHANDIGARH

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - rejection of declaration invoking the proviso to Section 106(2) of the Finance Act, 2013 - appellant has already issued summons - Held that: - I find that in the case, the investigation co .....

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(SM) - Final Order No. 154/2016-CHD - Dated:- 25-2-2016 - Shri Ashok Jindal, Member (J) Shri Ajay Jain, Advocate, for the Appellant. Shri K. Poddar, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order. 2. The brie .....

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e appellant has already issued summons. Therefore, they are not entitled for the benefit of Voluntary Compliance Encouragement Scheme, 2013. Aggrieved from the said order, the appellant is before me. 2. Heard the parties and considered the submi .....

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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 repro .....

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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 el .....

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n the same issue for any subsequent period. Where a declaration has been made by a person against (2) whom, - an (a) inquiry or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way o .....

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s, 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 .....

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