9911796707
TMI Blog2019 (2) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... t to be filed by the appellant for the demands which have been raised against them. In the said declaration the appellant had indicated that they have paid their dues on 2.5.2013, which is prior to the coming into operation of the VCES scheme. Since it was paid prior to the insertion of VCES Scheme, therefore, a show cause notice dated 25.11.2013 was issued to the appellant for rejection of declaration under the said scheme and ultimately that issue was settled by this Tribunal vide order dated 29.12.2017 in appellant's own case being Appeal No.ST/86978/2014 tiled as Anisha Deepak Tank versus CCE, Nashik. In the said order the tribunal while following the decision of the Hon'ble High Court of Gujarat in the case of Sadguru Construction Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013, it can be seen that in terms of sub-section (1) of Section 106 any person can make declaration of his tax dues in respect of which no notice or an order of determination under Section 72 or 73 or 73A of the Finance Act, 1994 has been issued before 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 of such a person. In turn, the term "tax dues" defined under Section 105(1)(e) means service tax or tax payable for the period between 1-10-2007 to 31-12-2012 but not paid as on 1-3-2013. 16. Combined reading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "tax dues" contained in Section 105(1)(e). If the intention of the Legislature was to exclude any tax deposited before the framing of the scheme, the same could have been provided in plain language. On the contrary, the Legislature excluded 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 before the said dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tribunal and therefore a request was made for awaiting the outcome of the same. Although the impugned order has been passed after the passing of the order of this Tribunal dated 29.12.2017 in Appeal No. ST/86978/2014, but still the Commissioner rejected the aforesaid submission of the Appellant on the ground that the aforesaid appeal i.e. Appeal No. ST/86978/2014 is not maintainable before the tribunal as per the VCES scheme and therefore he decided the appeal on merits and confirmed the demand with interest and penalty through the impugned order. While going through the order dated 29.12.2017 of the Tribunal in appellant's case concerning VCES scheme, I find that the ground of non-maintainability of Appeal before this Tribunal, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
