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TMI Blog2024 (9) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Harsh Vardhan, Authorised Representative for the respondent. ORDER M/s. Shankar Construction Company [The Appellant] has filed the appeal against the order-in-original no.JOD-EXCUS-000-COM-0001-17- 18 dated 18.04.2017. 2. The Government of India had announced the Scheme under Chapter V and VA of the Finance Act, 1994, being the Service Tax Voluntary Compliance Encouragement Scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax dues and the interest, the Designated Authority is required to issue an acknowledgement of discharge of such dues to the declarant. The Dy. Commissioner vide order dated 08.04.2014 accepted the application, inter alia, stating that :- "I accept under Section 107 of the Chapter VI of the Finance Act, 2013 and hereby allow benefit of VCES-1 declaration dated 20.12.2013 for construction servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om penalty, interest or any other proceeding under the Chapter." 6. I find support from the decision of the Allahabad Bench of this Tribunal in the case of M/s.Goenka Motors (P) Ltd. Vs. Commissioner of Central Excise & Service Tax, Allahabad [2017(11)TMI 883 -CESTAT Allahabad], wherein in similar circumstances, the tax dues were paid by the assessee under Section 107, it was concluded that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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