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TMI Blog2017 (11) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the order of the designated authority, an appeal was preferred before the first appellate authority. The first appellate authority in the order impugned, has held that appellant having not complied with the condition of paying the amount, accepted as per declaration to the credit of Central Government, the rejection of VCES declaration is correct. 4. Ld. Counsel after taking me through the facts of the case submits that the appellant had filed VCES declaration alongwith cheque of the amount which he has to deposit and the said declaration was accepted by the department. He would submit that the declaration was not scrutinised immediately and subsequently after two days the cheque was returned, saying that it should be deposited in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the lower authorities were correct in holding that appellant has not discharged the VCES application for making payment to the Govt. of India within the time. 7. As regards the issue whether an appeal is maintainable before the Tribunal against VCES declaration, I find that the Single Member Bench of Mumbai Tribunal in the case of Nizam Ladji [2017-TIOL-3610-CESTAT-MUM] has passed the following order: "The applicant has challenged the Order-in-Original dated 31.12.2014 passed by the adjudicating authority rejecting the declaration made under VCES 2013. Cd. Commissioner (Appeals) as also dismissed the appeal on limitation. From Reading of the scheme, it appears that there is no appellate remedy provided therein as enacted by the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant on the ground that 50% of tax dues declared have not paid before 31.12.2013 and submission of non valid instrument i.e. cheque, in terms of Section 107 of the Finance Act, 2013. The appellant in this regard submitted that the cheque is a valid instrument for the purpose of payment of 50% of service tax and hence the rejection of VCES application of the appellant is contrary to the provision of Section 107 of Finance Act, 2013 and VCES Rules, 2013 and hence not sustainable. It is pertinent here to examine the relevant provisions of law referred by the appellant to support their contention. Rule 6 of SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT RULES, 2013 is reproduced hereunder. 1. Payment of Tax dues - (1) the tax dues payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the tax dues so declared under sub section (l) and submit proof of such payment to the designated authority. The above provision clearly says that the declarant should submit only proof of such payment' to the designated authority and not payment to the authority. Cheque is only an instrument to pay the amount (mode of payment) and the payment must be done in Bank and relevant proof only should be submitted to the designated authority." 9. It can be seen from the above reproduced paragraphs that the first appellate authority has correctly addressed the question which was before him and I do not find any reason to interfere in such a reasoned order by the first appellate authority. Accordingly, the impugned order is upheld and app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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