TMI Blog2018 (4) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... cing the declarant on notice that their declaration was liable to rejected. Having failed to initiate the action within the prescribed time-limit, the proceedings for rejection stand vitiated. Appeal allowed - decided in favor of appellant. - ST/86064/2016 - A/92253/2017 - Dated:- 10-11-2017 - SHRI C J MATHEW, MEMBER (TECHNICAL) Appearance: Ms. Puloma Dalal, Advocate for appellant Shri Dilip Shinde, Assistant Commissioner (AR) for respondent Appellant, M/s Shivraj Raghunath Motegaonkar, registered as provider of commercial training and coaching service, filed declarations on 20th August 2013 under the Voluntary Compliance Encouragement Scheme, 2013 for the period from 1st April, 2010 to 31st December, 2012 declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India [2017 (52) STR 11 (Bom)] and Indokem Ltd v. Union of India [2015 (38) STR 464 (Bom.)] to plead that it was not open to the original authority to reject the claim for coverage under Voluntary Compliance Encouragement Scheme to the extent that taxes had been declared unless with proper justification. Reliance is also placed in the circular No. 174/9/2013-ST dated 25th September 2013 of Central Board of Excise and Customs wherein it has been clarified that Subject : The Service Tax Voluntary Compliance Encouragement Scheme - Regarding. xxxx 2 An apprehension was raised that declarations are being considered for rejection under section 106(2) of the Finance Act, 2013, even though the tax du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the year 2012, i.e., period not covered by the inquiry, investigation or audit. (2) If an inquiry or investigation, pending as on 1-3-2013 was in respect of a specific issue, say renting of immovable property, benefit of VCES would be eligible in respect of tax dues concerning any other issue in respect of which no inquiry or investigation was pending as on 1-3-2013. It is also reiterated that the designated authority, if he has reasons to believe that the declaration is covered by section 106(2), shall give a notice of intention to reject the declaration within 30 days of the date of filing of the declaration stating such reasons to reject the declaration. Commissioners should ensure that this time line is foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers v. Union of India [2014 (33) STR 142 (All.)] lays down the prima facie condition for fulfillment prescribed for eligibility to declare under the scheme and that further proceedings cannot be initiated without considering and deciding the application. The Tribunal in Commissioner of Central Excise, Ludhiana v. Zoloto Industries [2013 (294) LET 455 (Tri. Del.) and in Commissioner of Central Excise, Ludhiana v. Deluxe Enterprises [2011 (22) STR 203 (Tri. Del.)] and the Hon ble High Court of Punjab and Haryana in Commissioner of Central Excise, Ludhiana v. Mayfair Resorts [2011 (22) STR 263 (P H)] have held that mere reliance on statements of declarations furnished to the income tax authorities is not sufficient for determinat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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