2018 (5) TMI 26

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..... decided the issue on the basis of internal circular issued by the Board to implement the provision of VCES, 2013 declared under the Finance Act, 2013 - Revenue’s stay application being devoid of merit is accordingly dismissed. - Application No. ST/Stay/10503/2017 in Appeal No. ST/11290/2017-SM - Misc. Order No. M/10542/2017-WZB/AHD - Dated:- 9-10-2017 - Dr. D.M. Misra, Member (J) Shri Same .....

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..... Therefore, relying on the internal Circular of the Department, observation of the ld. Commissioner (Appeals) that Notice to be issued within 30 days is unsustainable in law. 3. Ld. CA for the respondent on the other hand has submitted that VCES, 2013 was filed in relation to non-payment of service tax on GTA (reverse charge mechanism), whereas subsequent show cause notice dated 14-10-2015 rela .....

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