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TMI Blog2016 (4) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax dues in terms of the VCES Scheme 2013 on 31.12.2013 and it was realised on 8.1.2014. With the cheque having been realized, the date on which the service tax should be taken to have been paid, is deemed to be the date of presentation of the said cheque in terms of Rule 6(2A) of the ST Rules. - Decided in favour of assessee - W. P. (C) No. 926/2015 & CM No. 1621/2015 - - - Dated:- 5-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr V.V. Gautam and Ms Mehak Tanwar, Advs For the Respondent : Mr Satish Kumar, Senior Standing Counsel Service Tax with Mr Resmitha R. Chandran, Adv ORDER 1. The short question that arises in the present Petition is whether the date on which the Petitioner made the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Service Tax Voluntary Compliance Encouragement Scheme, 2013 reads as under: 6. Payment of tax dues.- (1) The tax dues payable under the Scheme along with interest, if any, under the Scheme along with interest, in any, under section 107 of the Act shall be paid to the credit of the Central Government in the manner prescribed for the payment of service tax under the Service Tax Rules, 1994. (2) The CENVAT credit shall not be utilised for payment of tax dues under the Scheme. 5. Rule 6 of the Service Tax Rules 1994 (ST Rules), which is relevant for the purposes of the present case reads as under: 6. Payment of service tax. - (1) The service tax shall be paid to the credit of the Central Government,- (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment is received.] [(1A) Without prejudice to the provisions contained in sub-rule (1), every person liable to pay service tax, may, on his own volition, pay an amount as service tax in advance, to the credit of the Central Government and adjust the amount so paid against the service tax which he is liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act. [(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Gurgaon, Haryana Branch bearing the stamp of Axis Bank of 31st December, 2013. Axis Bank was a designated bank for the purposes of payment of service tax. 8. The balance 50% was deposited by the Petitioner by three challans dated 17th May, 2014, 19th June, 2014 and 21st June, 2014 and copies of these challans along with their covering letters were furnished to the Service Tax Department. 9. It appears that a show cause notice dated 30th January 2014 was issued to the Petitioner by the Department since according to the Department the service tax purportedly paid by the Petitioner had not been received by 31st December, 2013. It is stated by the Department that the cheque deposited on 31st December 2013 was realized only on 8th Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 6 (2A) of the ST Rules provides a complete answer in favour of the Petitioner. It makes it clear that where an assessee deposits the service tax by cheque then the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. It is not in dispute that the Petitioner deposited the cheque constituting 50% of the service tax dues in terms of the VCES Scheme 2013 on 31st December 2013 and it was realised on 8th January, 2014. With the cheque having been realized, the date on which the service tax should be taken to have been paid, is deemed to be the date of presentation of the said chequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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