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TMI Blog2020 (4) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly deposited the declared amount of tax dues, and they cannot be asked to deposit more tax, which will be against the provisions of service tax law, as well as Article 265 of the Constitution of India - the appellant is entitled to the benefit of VCES 2013. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51015 of 2019-SM - FINAL ORDER NO. 50648 / 2020 - Dated:- 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallans during the period 18.10.2012 to 29.03.2013). Thus, actual tax dues to be reflected in form VCES-1 should have been ₹ 27,05,933-5,68,859 or ₹ 21,37,074/-. However, appellant has wrongly reflected ₹ 27,05,933/-. Admittedly, appellant have deposited ₹ 14,28,439/- on or before 31.12.2013, which is little more than the amount of 13,52,967/- required to be deposited as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited the declared amount of tax dues, and they cannot be asked to deposit more tax, which will be against the provisions of service tax law, as well as Article 265 of the Constitution of India. Accordingly, I set aside the impugned order and hold that the appellant is entitled to the benefit of VCES 2013. 7. The appellant is entitled to consequential benefits, in accordance with law. [Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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