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2024 (8) TMI 1514 - AT - Service TaxSurpassing scope of SCN - adjudicating authority while adjudicating the show-cause notice has gone beyond the scope of show-cause notice by considering the application filed by the appellant under VCES Scheme - Appealable order - HELD THAT - The order of rejection of VCES Scheme is an appealable order. Admittedly, the said order dated 25.07.2014 is the subject matter of this appeal here. The order dated 25.07.2014 passed by the preceding period rejecting VCES Scheme, has become final in the impugned order. The ld. Adjudicating authority has gone beyond the scope of the show-cause notice - matter remanded back to the adjudicating authority for deciding the show-cause notice on its own merit. Conclusion - The adjudicating authority had acted beyond the scope of the show-cause notice, the impugned order is set aside. The appeal is disposed off by way of remand.
In the case before the Appellate Tribunal CESTAT Kolkata, the appellant challenged an impugned order where the adjudicating authority exceeded the scope of the show-cause notice by considering an application under the Voluntary Compliance Encouragement Scheme (VCES). The appellant argued that payments made post-show-cause notice should be recognized under the VCES, and thus, their application should not have been rejected. The Revenue countered, asserting that the VCES application was rightfully rejected and that the appellant did not challenge this rejection, which became final as per the precedent set by the Bombay High Court in Dr. Yeshwant Dhume vs. Assistant Commissioner of Service Tax.
The Tribunal, after reviewing the arguments and relevant case law, noted that the rejection of the VCES application is indeed appealable. The Tribunal found that the adjudicating authority had acted beyond the scope of the show-cause notice. Consequently, the Tribunal set aside the impugned order and remanded the matter back to the adjudicating authority to reconsider the show-cause notice on its merits. The appeal was thus disposed of by way of remand.
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