2018 (1) TMI 647 - AT - Service Tax

Maintainability of appeal - rejection of VCES declaration - Held 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. Chief Commissioner is requested to examine the cases of false declarations under Section 111 of the VCES, 2013 for appropriate action at his end - appeal dismissed.

Summary

The appellant challenged the order rejecting the declaration made under VCES, 2013. The appeal was dismissed due to lack of appellate remedy provided in the Finance Act, 2013. Chief Commissioner is requested to examine cases of false declarations under Section 111 of VCES, 2013 for appropriate action.