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TMI Blog2017 (9) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 2. The short issue involved in the present case for determination is: whether the service tax amount of Rs. 22,81,984/- deposited prior to coming into effect of VCES-2013 Scheme is eligible under the same. 3. Ld. Advocate Shri S. R. Dixit for the appellant submits that the issue is no more res-integra and considered by the Hon'ble Gujarat High Court in the case of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited before 10-5-2013 that is the date on which the scheme was framed, the department contends that such amount cannot form part of the declaration under the Scheme. In our opinion, the contention ignores the statutory provisions contained in the Scheme of 2013. As we have noticed, the declaration can be made in terms of Section 106 of tax dues. The term "tax dues" is defined in Section 105(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or recovery of the tax dues should not be pending on 1-3-2013 and secondly that the tax should not have been deposited before the said date. In the present case, both the conditions were fulfilled. 18. The respondents, as we have noticed, rely on clarification issued by C.B.E. & C. in the circular dated 8-8-2013. In response to a query whether the person who has made the payment of tax dues b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 10-5-2013, as long as the same was done after 1-3-2013. If the concept of making a declaration under the Scheme which cannot be done till the Scheme is formulated is brought into operation, the very same clarification to Point No. 4 would run counter to this principle. The query here was whether a party against whom an inquiry, investigation or audit has been initiated after 1-3-2013 can make de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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