TMI Blog2017 (12) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration even for a subsequent period on the same issue - appeal dismissed - decided against appellant. - ST/20113/2017-SM - Final Order No. 23298 / 2017 - Dated:- 28-12-2017 - Shri S. S. Garg, Judicial Member Mr. Pradyumna G. H. Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 27.10.2016 passed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g service tax of ₹ 16,91,088/- for the period from April 2005 to March 2009. He further submitted that the dues declared by the appellant in their VCES application did not pertain 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, would not mean that the First Proviso to subsection (1) of Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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