9911796707
TMI Blog2024 (9) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other proceedings under the Chapter in terms of Section 108(1) of the 2013 Act - HELD THAT:- Support found from the decision of the Allahabad Bench of this Tribunal in the case of M/S GOENKA MOTORS (P) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, ALLAHABAD [ 2017 (11) TMI 883 - CESTAT ALLAHABAD] , wherein in similar circumstances, the tax dues were paid by the assessee under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER M/s. Shankar Construction Company [The Appellant] has filed the appeal against the order-in-original no.JOD-EXCUS-000-COM-0001-17- 18 dated 18.04.2017. 2. The Government of India had announced the Scheme under Chapter V and VA of the Finance Act, 1994, being the Service Tax Voluntary Compliance Encouragement Scheme, 2015 [VCES]. 3. The controversy in the present appeal relates to the decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknowledgement of discharge of such dues to the declarant. The Dy. Commissioner vide order dated 08.04.2014 accepted the application, inter alia, stating that :- I accept under Section 107 of the Chapter VI of the Finance Act, 2013 and hereby allow benefit of VCES-1 declaration dated 20.12.2013 for construction service, filed by the declarant for the tax dues amounting to Rs.21,25,776/- covering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Allahabad Bench of this Tribunal in the case of M/s.Goenka Motors (P) Ltd. Vs. Commissioner of Central Excise Service Tax, Allahabad [ 2017(11)TMI 883 CESTAT Allahabad ], wherein in similar circumstances, the tax dues were paid by the assessee under Section 107, it was concluded that neither the demand under Section 111 of the Finance Act, 2013 nor the demand under Section 73 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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