TMI Blog2018 (5) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... jected the VCES declaration - appeal allowed - decided in favor of appellant. - APPEAL NO: ST/86978/2014 - A/92292/2017 - Dated:- 29-12-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri Anshul Jain, Advocate for appellant Shri V R Reddy, Assistant Commissioner (AR) for respondent Per: M V Ravindran: The This appeal is filed against Order-in-Appeal No: NSK-EXCUS-000-APP-357-13-14 dated 13/03/2014 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this appeal is whether appellant's declaration under Voluntary Compliance Encouragement Scheme (VCES) needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued be ore 1-3-2013. Sub section (2) of Section 106 essentially provides that in cases where any inquiry or investigation against declarant is initiated for non-payment or short-payment of service tax dues which is pending on 1-3-2013 the designated authority would reject the declaration o such a person. In turn, the term tax dues defined under Section 105(l)(e) means service tax or tax payable or the period between 1-10-2007 to 31-12-2012 but not paid as on 1-3-2013 16. Combined reading of Section 106 with Section 105(l)(e) would make it clear that the position of a declarant vis-a-vis his service tax dues would have to be ascertained as on 1-3 2013. If any proceedings for determination of the tax dues of a person have been init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the purview of declaration only those taxes which were already paid by 1-3-2013. The period between 1-3-2013 and 10-5-2013 would, by necessary application of the provision of the scheme, be covered for declaration under the Scheme itself. In our understanding, for a valid declaration two of the essential conditions were that the proceedings for either declaration or recovery of the tax dues should not be pending on 1-3-2013 and secondly that the tax should not have been deposited be ore the said date. In the present case, both the conditions were fulfilled It can be seen that even the CBEC clarification dated 08/08/2013 on the issue was also considered by the Hon'ble High Court and in paragraph 31, quashed and set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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