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TMI Blog2018 (4) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... 5th September 2013 prescribes a time-limit of thirty days from the date of filing of declaration for placing the declarant on notice that their declaration was liable to rejected. Having failed to initiate the action within the prescribed time-limit, the proceedings for rejection stand vitiated. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Solutions v. Union of India [2017 (52) STR 11 (Bom)] and Indokem Ltd v. Union of India [2015 (38) STR 464 (Bom.)] to plead that it was not open to the original authority to reject the claim for coverage under Voluntary Compliance Encouragement Scheme to the extent that taxes had been declared unless with proper justification. Reliance is also placed in the circular No. 174/9/2013-ST dated 25th September 2013 of Central Board of Excise and Customs wherein it has been clarified that 'Subject : The Service Tax Voluntary Compliance Encouragement Scheme - Regarding. xxxx 2 An apprehension was raised that declarations are being considered for rejection under section 106(2) of the Finance Act, 2013, even though the "tax dues" pertain to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or audit. (2) If an inquiry or investigation, pending as on 1-3-2013 was in respect of a specific issue, say renting of immovable property, benefit of VCES would be eligible in respect of 'tax dues' concerning any other issue in respect of which no inquiry or investigation was pending as on 1-3-2013. It is also reiterated that the designated authority, if he has reasons to believe that the declaration is covered by section 106(2), shall give a notice of intention to reject the declaration within 30 days of the date of filing of the declaration stating such reasons to reject the declaration. Commissioners should ensure that this time line is followed scrupulously. 3 Whether benefit of VCES would be available in cases where documents l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further proceedings cannot be initiated without considering and deciding the application. The Tribunal in Commissioner of Central Excise, Ludhiana v. Zoloto Industries [2013 (294) LET 455 (Tri. Del.) and in Commissioner of Central Excise, Ludhiana v. Deluxe Enterprises [2011 (22) STR 203 (Tri. Del.)] and the Hon'ble High Court of Punjab and Haryana in Commissioner of Central Excise, Ludhiana v. Mayfair Resorts [2011 (22) STR 263 (P&H)] have held that mere reliance on statements of declarations furnished to the income tax authorities is not sufficient for determination of value of taxable service without proper scrutiny and specific finding. 6. In view of the above, the impugned order is set aside and appeal allowed. (Pronounced in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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