TMI Blog2018 (3) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... prises Pvt. Ltd. Vs CST Raipur [2016 (6) TMI 19 - CESTAT NEW DELHI] relied upon Board's Circular No.169/4/2013-ST dt. 13.05.2013 and held that the SCN issued after a period of 30 days is non-est. The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - appeal allowed - decided in favor of appellant. - ST/42401/2016, ST42402/2016 - A/40004-40005/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and immunity from penalty by filing prescribed declaration under VCES on 27.12.2013. They declared their tax on services rendered under execution of works contract services for the period 1.4.2010 to 30.09.2010 as ₹ 13,83,738/-. They also paid the service tax as required under the scheme. It is the case of the appellant that the designated authority instead of issuing Discharge Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant on 27.12.2013 and the SCN has been issued on 28.1.2014 which is much beyond 30 days of filing the declaration; that SCN is therefore not valid ab initio and therefore requested to set aside the impugned order. He relied on the decision of the Tribunal in the case of Siddhi Vinayaka Enterprises Pvt. Ltd. Vs CST Raipur - 2016 (43) STR 474 (Tri.-Del.) and also Final Order No.42606/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification 1. Whether declarant will be given an opportunity to be heard and explain his cases before the rejection of a declaration under Section 106(2) by the designated authority? Yes. In terms of Section 106(2) of the Finance Act, 2013, the designated authority shall, by an order, and for reasons to be recorded in writing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated authority. Similar view was taken by the Tribunal in the final order cited supra. 7. Following the above decisions, I am of the view that the show cause notice issued after a period of 30 days of declaration filed under VCES is unsustainable. Impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law. (dictated and pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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