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2016 (2) TMI 984 - CESTAT CHANDIGARH

2016 (2) TMI 984 - CESTAT CHANDIGARH - 2016 (44) S.T.R. 100 (Tri. - Chan.) - 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 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 Volunta .....

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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 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 submissions. 3. As per Voluntary Compliance Encouragement Scheme, 2013 where no enquiry/investigation pending prior to 1-3-2013, the assessee who has not paid service tax ca .....

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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 make declaration for the period covered by the said return : Provided further that where a notice or an order of determination has been issued to a person in respe .....

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