TMI Blog2018 (5) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration is furnished by the declarant on or before 31.12.2013. The Scheme is one brought into force in terms of the provisions contained in the Finance Act, 2013. The Finance Act, 2013 does not deal with the amendments to be made to the declaration provided for under the Scheme. It is in terms of Circular No.170/05/2013-ST dated 8.8.2013, tax payers were permitted to amend the declaration without changing the date of payment. Insofar as the Finance Act, 2013, does not deal with the amendment of the declaration made under the Scheme - denial of the benefits of the Scheme to the petitioner merely for the reason that the petitioner has not furnished the amended declaration within the time stipulated in terms of the Circular is unjust, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n coming to know of the Scheme, the petitioner made a declaration to the effect that their liability to pay service tax for the period covered by the Scheme is ₹ 38,20,455/- and paid 50% of the said liability in terms of the provisions of the Scheme. In terms of the Scheme, the balance amount payable by the petitioner namely, ₹ 19,10,228/- ought to have been paid on or before 30.6.2014. It is the case of the petitioner that on a subsequent verification, it was found that the liability of the petitioner for the period covered by the Scheme is not ₹ 38,28,455/-, but only ₹ 33,25,642/-. Consequently, the petitioner remitted the deficit amount namely ₹ 14,15,414/- towards the balance payable under the Scheme within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Counsel for the respondents. 3. As noted above, the declaration made by the petitioner under the Scheme has been rejected in terms of the order impugned in the writ petition on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No.170/5/2013-ST dated 8.8.2013. As per the said circular, in a case where a mistake is discovered in the declaration by the declarant, he has to approach the designated authority who, after taking into account the over all facts of the case, may allow amendments to be made in the declaration provided that the amended declaration is furnished by the declarant on or before 31.12.2013. The Scheme is one brought into force in terms of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the month of January, 2013 and subsequent months shall be paid by him in accordance with the provisions of the Chapter and accordingly, interest for delay in payment thereof, shall also be payable under the Chapter. ( 6) The declarant shall furnish to the designated authority details of payment made from time to time under this Scheme along with a copy of acknowledgment issued to him under subsection (2). ( 7) On furnishing the details of full payment of declared tax dues and the interest, if any, payable under the proviso to subsection( 4), the designated authority shall issue an acknowledgment of discharge of such dues to the declarant in such form and in such manner as may be prescribed. The Finance Act, 2013 does not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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