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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 ..... tion, it deals with a situation where a declarant fails to pay the tax dues, either fully or in part, as declared by him, such dues alongwith interest therein shall be recovered under the provisions of Section 87 of the chapter. Section 110 is a stand alone section and makes no reference to Section 107 (4) which only deals with a situation of non-payment of dues from 01/07/2014 to 31/12/2014. Section 110 deals with the situation where there is no payments even after 31/12/2014 - the applicability of the said Section 110 is required to be examined independently by the lower authorities, for which the matter is being remanded for re-consideration. Appeal allowed by way of remand. - Service Tax Appeal No. 50341 of 2018 (SM) - Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commissioner (Appeals) who, by relying upon the Hon ble Kerala High Court decision in the case of Kasmisons Builders (P) Ltd. vs. Assistant Commissioner, Service Tax Division, Kochi reported in (2016) 43 S.T.R. 348 (Kerala), rejected the appeal. Hence, the present appeal. 5. After hearing both the sides, I find that there is no dispute on the facts. As per the various provisions of the scheme, the balance amount was requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said section, but has simplicitor observe that a conjoint reading of Section 107 (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 reference to Section 107 (4) which only deals with a situation of non-payment of dues from 01/07/2014 to 31/12/2014. Section 110 deals with the situation where there is no payments even after 31/12/2014. As such, I am of the view that the applicability of the said Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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