2017 (9) TMI 1605 - AT - Service Tax

Rejection of declaration made under VCES 2013 - Held that - From reading of the scheme it appears that there is no appellate remedy provided therein as enacted by the Finance Act 2013. In absence of such remedial provision the appeal is not maintainable in Tribunal for which that is dismissed.

Summary

The appellant challenged the Order-in-Original rejecting the declaration under VCES, 2013. The appeal was dismissed on limitation grounds. The Tribunal ruled that there was no appellate remedy provided in the scheme, so the appeal was not maintainable and was dismissed. The Chief Commissioner was asked to examine cases of false declarations under Section 111 of VCES, 2013 for appropriate action.