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TMI Blog2018 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per. Archana Wadhwa After hearing both the sides, I find that the appellant is engaged in providing chartered accountant services, which are liable to payment of service tax. In terms of the amnesty scheme titled "Voluntary Encouragement & Compliance Scheme" (hereinafter referred to as 'VCES'), the appellant filed an application with the Designated Authority in December 23, 2013 informe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October and November 2015. 3. On the above basis, an order was passed by the Original Adjudicating Authority rejecting his application under the said scheme and directing the appellant to discharge his tax liabilities alongwith interest and penalty, as prescribed under chapter 4 (v) of Finance Act, 1994. 4. The said order of the Original Adjudicating Authority was put to challenge before Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be strictly adhered to. While there can be no dispute about the fact that VCES Scheme, 2013 is in the nature of an Amnesty Scheme and its provisions have to be strictly interpreted and the time limit prescribed therein has to be strictly adhered to. However learned Advocate appearing for the appellant has drawn my attention to the provision of Section 110 of the scheme. In terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 (4) of the Finance Act, 1994 readwith Section 110 of the Act reveals that an assessee opting for the VCES, 2013 must pay the whole of admitted tax liability by 31st December, 2014, alongwith interest and if he has failed to pay whole or part of the declared tax by 31st December, 2014, he cannot claim the benefit under VCES, 2013. I note that Section 110 is a stand alone section and makes no ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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