9911796707
TMI Blog2017 (1) TMI 1525X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: S.K. Mohanty Brief facts of the case are that the respondent herein had filed an application under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) on 23.08.2013 for payment of Service Tax amount of Rs. 19.40,732/-, being the dues on rental income from immovable property belonging to his late father Shri Vinod Kumar Gupta (who expired on 17.06.2011). The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed this appeal before the Tribunal on the ground that the letter dated 05.06.2012 of Anti-Evasion Branch of the Service Tax Department was sent through speed post to the respondent and since the letter was not returned back by the Postal Department, it has to be construed that the same has been received by the respondent. Thus, according to the Revenue, the VCES declaration of respondent is not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had deposited the entire tax in dispute, further proceedings cannot be initiated for recovery of interest and the penalties. It is his further submission that since the assessee Shri Vinod Kumar Gupta is no more in existence, proceedings cannot be initiated against the legal heirs for recovery of the interest and penalty amount. 4. Heard both sides and perused the records. 5. I find that the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944 for communication of the letter dated 05.06.2012 to the respondent. The said statutory provision mandates that in case of speed post, the proof of delivery of the letter has to be obtained by the sender. In this case, since no acknowledgement of proof of delivery of said letter has been produced by Revenue, it has to be construed that the letter dated 05.06.2012 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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