2024 (9) TMI 775 - AT - Service Tax

Declaration/application filed by the appellant under VCES - entitlement to immunity from penalty, interest or any other proceedings under the Chapter in terms of Section 108(1) of the 2013 Act - HELD THAT - Support found from the decision of the Allahabad Bench of this Tribunal in the case of M/S GOENKA MOTORS (P) LTD. VERSUS 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 neither the demand under Section 111 of the Finance Act, 2013 nor the demand under Section 73 of the Finance Act, 1994 was maintainable in view of the immunity granted to the appellant by the provisions of sub-section (1) of Section 108 of the Finance Act, 2013 and accordingly, the order-in-original impugned therein was set aside and the appeal was allowed. Since the controversy in the present case is squarely covered by the aforesaid decision of the Allahabad Bench, the declaration filed by the appellant under VCES stands allowed. The impugned order is set aside - The appeal is, allowed.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal filed by M/s. Shankar Construction Company against the order-in-original dated 18.04.2017 related to the Service Tax Voluntary Compliance Encouragement Scheme, 2015. The appellant declared tax dues of Rs.21,25,776/- and paid 50% of the tax within the specified time, with the remaining amount and interest paid later. The Designated Authority issued an acknowledgement of discharge of dues, granting immunity from penalty, interest, or other proceedings. The Tribunal relied on a previous decision and set aside the impugned order, allowing the appeal.