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TMI Blog2014 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... ries out vocational training for Air Hostesses/Stewards and in the hospitality and management sector. It states that the courses are designed in a manner that the students after completion of their training can also start their own enterprises in the field. It is contended that the petitioner took advantage of an exemption notification dated 10.09.2004 which exempted vocational training institutes imparting vocational education and training from the payment of service tax. The petitioner relies upon subsequent notification issued in that regard and submits that the exemption could be availed of by the institutions which were not affiliated to any statutory or regulatory body and that the kind of training imparted was not confined to what ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premised upon the existence of the dispute concerning the previous period between 10.09.2004 - 27.02.2010 before the CESTAT. 3. Learned senior counsel submits that the dispute pending before the Tribunal could not have been a valid basis for rejection by the respondents who have sought recourse to the second proviso to Section 106. It was submitted that that proviso has limited application. In that, the subject matter of the controversy called 'the issue' should be identical to the matter which is sought to be subject matter of declaration either in respect of the period or of the service itself. It is contended that the subject matter of the controversy pending before the Tribunal was entirely different, i.e., pertaining to the exigibilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or made before the 1st day of March, 2013: Provided that any person who has furnished return under section 70 of the Chapter and disclosed his true liability, but has not paid the disclosed amount of service tax or any part thereof, shall not be eligible to make declaration for the period covered by the said return. Provided further that where a notice or an order of determination has been issued to a person in respect of any period on any issue, no declaration shall be made of his tax dues on the same issue for any subsequent period. (2) Where a declaration has been made by a person against whom,- (a) an inquiry or investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2014 along with interest thereon, at such rate as is fixed under section 75 or, as the case may be, section 73B of the Chapter for the period of delay starting from the 1st day of July, 2014. (5) Notwithstanding anything contained in sub-section (3) and sub-section (4), any service tax which becomes due or payable by the declarant for the month of January, 2013 and subsequent months shall be paid by him in accordance with the provisions of the Chapter and accordingly, interest for delay in payment thereof, shall also be payable under the Chapter. (6) The declarant shall furnish to the designated authority details of payment made from time to time under this Scheme along with a copy of acknowledgement issued to him under sub-section (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability. Keeping in mind the spirit of the Scheme, certain safeguards and conditions have been indicated. The first and perhaps foremost one is that the applicant should deposit 50% of the admitted liability with the declaration itself on or before 31.12.2013 and the balance should be paid latest by 31.12.2014. The second is in respect of the subject matter that there should be no issue pending or determined before any of the tax authorities or Tribunals for adjudication. The object of this is to avoid multiplicity and reopening of settled matters. If one keeps this objective in mind, the second proviso is to be construed strictly. The main provision, i.e., Section 106 enables the filing of the declaration subject to the pre-condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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