9911796707
TMI Blog2023 (10) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of residential complex service, renting of immovable property service etc. Appellant is registered with the Service Tax Department being registration dated 9 November 2011. 2. The Appellant was issued an enquiry letter by the Department being enquiry letter dated 18th January 2013, requiring to produce copies of Balance-Sheet, details of receipts and services provided during the period 2008 - 2009 to 2011 - 2012. As the Voluntary Compliance Encouragement Scheme, 2013 (VCES, 2013) had been circulated under section 107 (l) of the Finance Act, 2013, the Appellant applied for settlement of its tax dues under the VCE Scheme, 2013 in the prescribed form VCES-1 on 01.12.2013,declaring total tax dues at Rs.23,00,135/-. A copy of the declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to reject the appeal observing that the appeal is barred by limitation. On further appeal before this Tribunal, the appeal was allowed by way of remand vide Final Order NO.-77374/2017 observing that the delay was within the condonable period and accordingly this Tribunal condoned the delay and remanded the matter for decision on merits. Thereafter, the present order in appeal (impugned order) was passed dated 27 February 2019, rejecting the appeal on merits observing that the Appellant had been issued notice in January 2013 for the period 2008-09 to 2011-2012 with regard to investigation/enquiry which was not complied by them and as still pending as on 31st March 2013. Accordingly the VCES Application is liable to be rejected under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 2013. 8. It is also observed that it is evident from the copy of the envelop by which the SCN dated 31st December 2013 was dispatched, contains the serial number of speed post as EO-500903145IN. The Appellant obtained the certified copy of the dispatch receipt from the post office, which states that the said notice was dispatched by revenue only on 10 January 2014. Thus, dispatch of notice beyond 30 days from the date of application which is 1/12/2013, is barred by limitation, as clarified by the aforementioned Board circular. 9. Learned AR for Revenue relies on the impugned order. It is also pointed out that a regular Show Cause Notice dated 30th September 2015 was issued to the Appellant demanding Rs.49.56 lakhs for the period 1 Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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