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TMI Blog2018 (4) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, ( DR ). ORDER Per : S. K. Mohanty This appeal is directed against the impugned order dated 03.05.2017, passed by the Commissioner of Service Tax (Appeals), New Delhi. 2. Rejection of declaration filed under Voluntarily Compliance Encouragement Scheme, 2013 (VCES) is the subject matter of present dispute. In this case, the appellant had rented its Commercial premises, which is classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the appellant could not deposited the balance amount of Service Tax alongwith interest with in such due date and paid the amount, aggregating to Rs. 27,04,927/- on 30.01.2015. The VCES declaration filed by the appellant was dismissed by the designated authority on the ground that there is no power vested with the authorities for weaving or relaxing the condition of payments stipulated unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant is liable for payment of interest from 01.07.2010, i.e. the date of introduction of the Finance Act, 2010, providing for levy of Service Tax on the taxable service of renting of immovable property. Thus, they submitted that interest demand computed by the designated authority for the period from 01.06.2007 is not proper and justified. In this context, the ld. consultants have reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statue are guided by the dictates under the statue, they cannot interpret the provisions of the statutory scheme differently, in order to relax the conditions prescribed in the scheme. Therefore, I am of the view that for non fulfillment of the condition regarding payment of the dues within the specified time limit, rejection of the declaration by the authorities below cannot be interfered wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant will be liable to pay interest only from 01.07.2010. 8. In view of above, the appeal filed by the appellant is partly allowed, to the extent of payment of interest from the introduction of the Finance Act, 2010, which came into force on 01.07.2010 and not from 01.06.2007, as claimed by Revenue. In context with rejection of the VCES declaration, the impugned order sustains. 9. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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