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TMI Blog2018 (2) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... m under the WCS for the period 2007-08 which clearly covered under Section 106(2) of the Finance Act, 2013 - appeal dismissed - decided against appellant. - ST/22727/2014-SM - 23146/2017 - Dated:- 11-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER Shri Veeramani, P.M. Advocate, For the Appellant Shri Pakshirajan, Asst. Commissioner (AR), For the Respondent Per : S.S GARG The present appeal is directed against the impugned order dt. 19/05/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellant is a registered service provider under the category of Works Contract Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities have failed to appreciate the spirit of VCES scheme that the disqualification is attracted only in case where evasion of tax was detected by the Department and tax demanded on adjudication. He also submitted that the appellant should have been allowed to avail the benefit offered under the scheme to come clean as he has already paid 50% tax due. In support of his submission, he relied upon the decision in the case of Frankfin Aviation Services P. Ltd. [2014(34) STR 165 (Del.)]. 5. On the other hand, the learned AR supported the impugned order and submitted that the Commissioner(Appeals) while rejecting the appeal of the appellant has considered the various provisions of the scheme and has rightly come to the conclusion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) cited supra has come to the conclusion that the case of the appellant attract disqualification. Further the Commissioner(Appeals) has also noticed that the show-cause notice No.77/2009 dt. 25/06/2009 has been issued to the declarant for the period 2004-05 to 2007-08 and the demand included WCS for the period 2007-08. He further observed that the show-cause notice was adjudicated and the demand was confirmed by the adjudicating authority vide Order-in-Original No.70/2010. Further the Commissioner(Appeals) has also observed that current declaration was in respect of WCS and the period in the VCES declaration is subsequent to the period covered by the show-cause notice which clearly attracts disqualification envisaged by second proviso to S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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