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TMI Blog2019 (5) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents but a Notice has been issued to M/s. Marvel Realtors, which admittedly is a non-existing entity. Therefore, no proceedings have been initiated against the two respondents herein who had filed declaration under the VCES scheme so as to be hit by Section 106(2) of the Finance Act, 2013. The impugned order of the Tribunal allowing the appeal of the respondents before it, cannot be found fault with as the Authorities had no jurisdiction to reject the declaration filed under the VCES scheme by the two respondents. This is particularly so as no inquiry / investigation had been initiated in respect of them. Whether in the facts and circumstances of the case and in law, was the Tribunal justified in holding that the informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 106(2A) of the Finance Act, 2013 are not attracted as no inquiry had been initiated against the respondents herein to warrant rejection of the declaration made under the VCES scheme ? (ii) Whether in the facts and circumstances of the case and in law, was the Tribunal justified in holding that the information sought from M/s. Marvel Realtors was an inquiry of roving nature and, therefore, the declaration ought to have been accepted? 3. Regarding question (i) : (a) The respondents had independently filed applications making a declaration under the VCES scheme in terms of the Finance Act, 2013. The original adjudicating Authority accepted the VCES declaration under the Finance Act, 2013 filed by the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted as they are hit by Section 106(2) of the Finance Act, 2013. (e) We find that before Section 106(2) of the Finance Act, 2013 can be invoked so as to reject the application under the VCES scheme, it is necessary that the declaration is made by a person against whom an inquiry / investigation for service tax not paid / short paid has been initiated. In this case, admittedly no inquiry / investigation has been initiated against the respondents but a Notice has been issued to M/s. Marvel Realtors, which admittedly is a non-existing entity. Therefore, no proceedings have been initiated against the two respondents herein who had filed declaration under the VCES scheme so as to be hit by Section 106(2) of the Finance Act, 2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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