2019 (5) TMI 1247

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..... he period from April, 2011 to December, 2012. An acknowledgment in the form VCES-2 was issued to appellant on 10.10.2013. Subsequently discharge certificate in the form VCES-3 was issued on 30.10.2013. On 01.10.2014 show cause notice was issued making allegations that declaration under VCE Scheme filed on 07.10.2013 was substantially false. It is provided through Section 108 of Finance Act, 201 .....

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..... the basis of written submission. Accordingly, we have heard the learned A.R. for revenue and have perused the written submission and records of the case. On perusal of record of the case, we note that appellant was providing Renting of Immovable Property Service and through the impugned order service tax demand of ₹ 8,864/- was confirmed against the appellant for the period from 01.04.2011 .....

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..... tion 107 of the Finance Act, 2013. We further note that it is provided through Section 108 of Finance Act, 2013 that once a discharge certificate under Sub-section (7) of Section 107 is issued then revenue does not have authority to reopen any proceedings in respect of declaration made. We note that the impugned show cause notice and impugned proceedings are bad in law in view of the provisions of .....

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