TMI Blog2018 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V. Ravindran, Advocate for the Appellant Shri Arul C. Durairaj, Superintendent (AR), for the Respondent ORDER The narration of chronology of events in this case is necessary to understand the brief facts of the case. 2. The appellant was issued a letter dated 13.7.2011 by the department directing them to pay service tax on renting of immovable property service. Thereafter, a show cause notice dated 8.2.2012 was issued demanding service tax along with interest and also proposing to impose penalty which the appellant replied. After adjudication, Order-in-Original dated 28.13.2013 was passed confirming the demand of service tax along with interest and also imposed penalties under sections 77 and 78 of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned in the present appeal, was passed by the Commissioner (Appeals) rejecting the VCES application. The present appeal is filed against the rejection of VCES application. 4. On behalf of the appellant, Id. counsel Ms. V. Pramila and Shri V. Ravindran argued the matter. Ld. Counsel Shri V. Ravindran was fair enough to concede that no appeal has been filed before the Tribunal against the Order-in-Appeal dated 27.8.2013 by which the demand of service tax was upheld by the Commissioner (Appeals). He submitted that the present appeal is only an order passed by the Commissioner (Appeals) who has rejected the VCES application holding that the appellant's application for VCES declaration cannot be considered as per the norms of the said s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CES application cannot be used as a platform for intervening with the service tax demand, interest or penalties which have been confirmed. 6. Heard both sides. 7. On perusal of records, it is seen that the present appeal is filed against the order of the Commissioner (Appeals) in pursuance to the direction of the Hon'ble High Court to dispose of the appeal filed on the rejection of VCES application. The discussions in the said order is only with regard to grounds on which the appellant is not eligible to be considered for the VCES scheme. The Commissioner (Appeals) has observed that since the show cause notice was issued for the period prior to the period covered under the scheme, would make the appellant ineligible to file a decl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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