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M/s. Indian Security Services Versus Commissioner of Central Excise, Customs and Service Tax Belgaum

2017 (12) TMI 1442 - CESTAT BANGALORE

Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice for the earlier period, would not mean that the First Proviso to subsection (1) of Section 106 of the Finance Act, would come into operation - Held that: - identical issue decided in the case of Durgapur Diesel Sales & Service & Another Versus Superintendent (Service Tax) Central Excise Durgapur I Division & Others [2015 (2) TMI .....

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ed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that the appellants had filed a declaration in Form VCES-1 (Voluntary Compliance Encouragement Scheme) under Section 107 (1) of Chapter VI of Finance Act, 2013, declaring tax dues of ₹ 44,77,468/- relating to the security agency services for the period from April 2009 to December 2012. It was noticed by the Department that .....

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for the subsequent period, the application has been rejected. Aggrieved by the order of the Assistant Commissioner, the appellant filed appeal before the Commissioner (A), who upheld the Order-in-Original; hence, the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the provision of Voluntary Compliance Encouragement Scheme (VCES), 2013 in ri .....

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n to the period in respect of which the show-cause notice dated 20.10.2010, which had been issued by the Additional Commissioner. He also submitted that admittedly the appellant had not filed ST-3 returns in respect of the dues declared in their VCES application and hence, the bar contained in the First Proviso to subsection (1) of Section 106 of the Finance Act, 2013 was not applicable. He also submitted that merely because the appellant had been issued with a notice for the earlier period, wou .....

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ort of his submission, he relied on the decision rendered in the case of Pace Setter Business Solutions Pvt. Ltd.: 2017 (52) STR 11 (Bom.) wherein it was held that VCES cannot be defeated by holding that on the earlier occasion parties like the petitioners have accepted their liability. 5. On the other hand, the learned AR defended the impugned order and submitted that the application for VCES has been rightly rejected by the impugned order. He further submitted that the case of the appellant do .....

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on under the VCES. 6. After considering the submissions of both the parties, I find that the only issue for determination is whether the rejection of VCES application filed by the appellant is in order or not. Further, I also find that the application has been rejected by invoking the proviso to subsection (1) of Section 106, which is reproduced herein below: Section 106. (1) any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or sectio .....

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