9911796707
TMI Blog2017 (9) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... the same? - Held that: - reliance placed in the case of Sadguru Construction Co. & 1 Versus Union of India & 2 [2014 (5) TMI 219 - GUJARAT HIGH COURT], where it was held that if any service tax is due and payable by a person for the aforesaid period, the same would be included in the definition of the expression "tax dues" if the same has not been paid as on 1.3.2013 - payments made after 01.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India 2014 (36) STR 3 (Guj.). He submits that under the VCES-2013 Scheme, they have disclosed the total amount of ₹ 46,15,482/- service tax payable and the department has accepted the payments made after 13.05.2013, but, not accepted the deposit of service tax of ₹ 22,81,984/- made between 25.03.2013 and 03.05.2013. 4. Ld. AR for the Revenue reiterated the findings of the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment that any tax which is deposited before 10-5-2013 cannot form part of a declaration, the same would substantially mutilate the definition of term tax dues contained in Section 105(1)(e). If the intention of the Legislature was to exclude any tax deposited before the framing of the scheme, the same could have been provided in plain language. On the contrary, the Legislature excluded from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d later on make a declaration under the Scheme, would such a declaration be valid, the response was that the immunity from interest and penalty is only for tax dues declared under the Scheme. If any tax has been paid prior to the enactment of the Scheme, liability of interest and penalty would be adjudicated as per the Finance Act, 1994. For several reasons this clarification cannot be pressed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question was, there is no bar from filing of a declaration in such cases. 6. A simple reading of the above ratio, it is clear that payments made after 01.03.2013 and before 10.05.2013 had been considered to be eligible under the VCES-2013 Scheme. In the result, the impugned order is set-aside and the appeal is allowed with consequential relief, if any, as per law. (Dictated and prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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