9911796707
TMI Blog2018 (12) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... services for the period w.e.f. 01.10.2008 to 31.03.2010 vide challan No. 50518 dated 28.12.13. On examination of the said VCES-I, the Department observed that the tax dues declared by the appellant were for the subsequent period on the same issue for which a show Cause Notice dated 04.01.2011 for the period w.e.f. 01.01.2009 to 31.03.2010 had already been issued. Accordingly, a Show Cause Notice dated 25.02.2014 was issued proposing the rejection of the said VCES-I. The said proposal was confirmed vide Order-in-Original No. 1 dated 18.05.2015. It is thereafter that another Show Cause Notice No. 1216 dated 01.03.2016 was issued proposing the recovery of the service tax on Rs. 4,50,756/-. The said recovery has been confirmed vide the Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this ground itself. Appeal is accordingly prayed to be allowed. 3. Mr. PR Gupta, Ld. DR while rebutting these arguments has submitted that there is no wrong interpretation on the part of the adjudicating authority below as alleged vide the previous Show Cause Notice of the year 2011. The liability of the appellant on account of renting of immovable property services for the same period for which the VCES has been filed was issued. The VCES has rightly been held to be covered under proviso 2 of Section 106. Appeal is prayed to be dismissed. 4. After hearing both the parties before proceeding further Section 106 of Voluntary Compliance Encouragement Scheme (VCES), 2013 is to be looked into. It reads as follows: "106. (1) Any person may dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or even in the Central Excise Act, 1994. Tribunal being a quasi-judicial authority can well rely upon the Civil/ Criminal Procedural Codes in the situations of ambiguity as the one in hand. Order 14 of Civil Procedure Code is about settlement of issues. Rule 1 sub-rule 1 thereof says that issues arise when a material proposition of fact or law is affirmed by one party and denied by the other. Sub-rule 3 thereof says that each material proposition affirmed by one party and denied by other shall form the subject of distinct issue. In the present case, Show Cause Notice dated 04.01.2011 was issued to the appellant calling him upon to pay the service tax liability qua renting of immovable property services for the period w.e.f. 01.01.2009 to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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