9911796707
TMI Blog2018 (7) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, VCES Declaration is accepted. The Appellant has filed declaration in terms of VCES Declaration Scheme, 2013 on 26.12.2013 by declaring the taxable services to the tune of ₹ 32,53,350/- on which the Service Tax liability works out to ₹ 4,02,114/-. 50% of the said amount has been paid by the Appellant on 30.12.2013 and remaining amount was paid on 17.2.2014 - The said amount is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claration under VCES Scheme, 2013 has been rejected. 2. The facts of the case are that the Appellant filed a declaration under VCES Scheme, 2013 on 26.12.2013 for the period October 2012 to December 2012. The Appellant also paid 50% of the Service Tax upto 30.12.2013 and the remaining Service Tax was paid on 17.02.2014. This payment of Service Tax inadvertently has been shown in their ST 3 retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e VSES declaration and, therefore, impugned order is to be set aside. 4. On the other hand, learned A.R. reiterated the impugned order. 5. Heard the parties, considered the submissions and perused the records. 6. On perusal of the records, I find that the Appellant has filed declaration in terms of VCES Declaration Scheme, 2013 on 26.12.2013 by declaring the taxable services to the tune o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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