9911796707
Advanced Search 
TMI Blog2015 (2) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for payment thereof pertaining to the period 2010-2012. The authorities rejected the said application invoking the second proviso to sub-section (1) of Section 106 of the said Act as a show cause notice was issued upon the petitioners for short payment of the tax relating to GTA, Maintenance & Repair Service and BAS. The proceeding was initiated on the basis of the said show cause notice, which culminated into an order confirming the demand raised therein. The petitioners have approached the Tribunal and it is stated that the said appeal is pending. The authorities refused to grant declaration as the issue, which was the subject matter of the earlier show cause notice, is an issue in the present proceeding and, therefore, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file affidavit-in-opposition as the issue of law raised in the writ petition can very well be decided on the admitted facts. The Service Tax Voluntary Compliance Encouragement Scheme, 2013 is a scheme providing an opportunity to a defaulting assessee to make a declaration before the competent authority admitting the liability towards service tax and seeks waiver against imposition of penalty and interest. The said scheme was restricted on the service tax dues between the period from 1st day of October, 2007 to 31st day of December, 2012. It would be relevant to quote the definition of the tax dues assigned in the said scheme, which runs thus: "(e) "tax dues" means the service tax due or payable under the Chapter or any other amount due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gained significance or importance in the present context postulates that no declaration shall be made of his tax dues where a notice or an order of determination has been issued to the said assessee in respect of any period on any issue if the same issue is the subject matter of the declaration made under the said scheme for any subsequent period. Learned advocate for the petitioners submits that the issues were different and the period, which was the subject matter of the earlier show cause notice, is not covered in the declaration made under the scheme. By placing reliance upon a Division Bench judgment of the Delhi High Court in the case Frankfinn Aviation Services Pvt. Ltd. Vs. Assistant Commissioner, Designated Authority, VCES, Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have further invoked Section 111 of the said Act. The case not made out by the authorities cannot be allowed to be made at the Bar. The counsel representing the authorities should restrict the argument on the case made out by the authorities and is not supposed to make the case or to bring additional provisions or the facts in support of the ultimate conclusion arrived by the authorities. Be that as it may, since this Court intends to restrict the consideration on second proviso to Section 106(1) of the said Act, which has been applied in extenso by the authorities, let the case be examined on such parameter whether the said provision stands in the way of making declaration in favour of the petitioners. As indicated above, the said schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 83 thereof; or (iii) requiring production of accounts, documents or other evidence under the Chapter or the rules made thereunder; or (b) an audit has been initiated, and such inquiry, investigation or audit it pending as on the 1st day of March, 2013, then, the designated authority shall, by an order, and for reasons to be recorded in writing, reject such declaration." One or foremost thing to invoke the provisions of the said scheme is the declaration by a person as to his tax dues in respect of which no notice or order of determination under the other provisions of the Chapter is issued on or before 1st day of March, 2013. If an issue, which was the subject matter of an earlier notice or on which the determination has already be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocational institute paid the service tax till March 31, 2012 but did not deposit the same for the period April 1, 2012 to December 31, 2012. It appears that the proceeding was initiated against the vocational institute by an authority whether it can enjoy the exemption from the service tax and the matter was pending before the trial Court. When declaration under the scheme was made by the vocational institute for non-payment of the service tax from the period April 1, 2012 to December 31, 2012, a point was taken by the respondent authorities that the expression "any issue" appearing in the second proviso to the said Section means any proceeding initiated against the assessee and the issue can be relatable to a liability for payment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
