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TMI Blog2015 (12) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration under Voluntary Compliance Encouragement Scheme (VCES) filed and service tax paid for the period from 1.7.2010 to 31.12.2012. Further, a writ of prohibition has been sought restraining respondent No.2 from issuing summons and proceeding to claim to make any investigation against the petitioner in respect of the records, documents, details, accounts etc. already filed in support of the declaration under the VCES and thereafter on earlier occasions and only after verification thereof the declaration was accepted and service tax paid and, therefore, the question of reopening the assessment for the period from 1.7.2010 to 31.12.2012 for service tax of the assessee do not arise. Also a prayer for issuance of a writ of certiorari has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner, the figure of service tax payable amounting to Rs. 11,31,37,122/- needs to be corrected to be Rs. 10,39,10,420/- as service tax rate during the financial year 2011-12 was 10% instead of 12% at which the tax was worked out in the declaration. Respondent No.1 duly acknowledged the declaration filed and gave Form VCES-2 on 30.6.2013 (Annexure P-7) accepting the declaration and authorizing the petitioner to pay the amount in two equal installments of 50% each, first on or before 31.12.2013 and the next on or before 30.6.2014. Before issuing the above acceptance in Form VCES-2, respondent No.1 also called for report from the jurisdictional Superintendent and Range Officer who confirmed that no inquiry/ proceedings are pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner to file an appeal. This Court directed the Commissioner (Appeals) to decide the appeal within a fortnight. Accordingly, the petitioner filed an appeal before the Commissioner (Appeals) who vide order dated 23.12.2013 (Annexure P-14) allowed the appeal and ordered for acceptance of the declaration of the petitioner. The revenue challenged the said order, Annexure P-14, before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. In pursuance thereto, the petitioner paid the service tax and sought certificate of discharge from respondent No.1 vide letter dated 26.12.2014 (Annexure P-15) and also attached copies of the challans for payment of service tax aggregating to Rs. 10,39,10,421/-. Respondent No.1 after verifying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them against their liability be not appropriated along with interest. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent a letter dated 26.12.2014 (Annexure P-15) to respondent No.1, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, the present writ petition is disposed of by directing respondent No.1 to take a decision on the letter dated 26.12.2014 (Annexure P-15), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of a certified copy of this order. As regards, challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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