9911796707
TMI Blog2025 (1) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... sense for an appeal to be preferred. That apart, the CBEC by Circular dated 8th August 2013 issued certain clarifications with regard to the implementation of the scheme and it has been clarified that the scheme does not have a statutory provision for filing of an appeal against the order for rejection of declaration under Section 106 (2) by the designated authority. The cut-off date under the scheme which is sacrosanct and cannot be ignored by the department - the cut-off date fixed under the scheme is the very crucial factor and this aspect was noted in the case of Sadguru Construction [ 2014 (5) TMI 219 - GUJARAT HIGH COURT ] and it was held that if the intention of the legislature was to exclude any tax deposited before framing of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire principal tax dues of Rs. 51,22,900/- after 1st March, 2013 being the permitted time frame under the scheme as settled in several judgements including in case of Sadguru Construction Co.-Vs-UOI reported in 2014 (36) STR 3 (Guj.), Apna Awas Construction Vs. Chief Commissioner of Customs reported in 2019 (26) G.S.T.L 289 (Pat.), Dr. Yeshwant Dhume Vs. Assistant Commissioner of Service Tax Panaji reported in 2019 (369) E.L.T. 181 (Bom.) and Premier Associates Vs. Assistant Commissioner of Services reported in (2018) 49 GSTR 1 (Karn.) and the respondent having no defence at all to the substantive entitlement of the appellant under the VCES Scheme ? ii. Whether the Learned Tribunal failed to appreciate that the Government of India, Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the assessee opined that the sums of money paid by the assessee prior to 10th May, 2013 when the scheme was introduced cannot be reckoned as payment under the scheme and, therefore, the declaration was deficient and cannot be considered. With this reasoning the assessing officer did not adjudicate the show-cause notice but proceeded to confirm the demand made in the show-cause notice alleging short payment of service tax and also appropriating the amount already paid by the assessee and directing payment of interest and penalty under Section 75 and 78 of the Finance Act, 1994, as amended, respectively. 4. The learned Tribunal while considering the correctness of the order passed by the adjudicating authority dated 4th August, 2015 part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and Deputy Commissioner Vs. Barnala Builders and Property Consultants 2015) 38 STR J424 (SC). Therefore, the respondent department is stopped from taking a stand that the order of rejection passed by the designated authority under Section 106 (2) is an appealable order. In any event, the adjudicating authority held that the declaration filed by the assessee under the scheme was not maintainable on account of non-compliance of the condition and, therefore, proceeded to confirm the demand made in the show-cause notice. This order of the adjudicating authority was put to challenge before the learned Tribunal. Thus in effect, the communication which was sent to the assessee rejecting the declaration stood merged with the order passed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot form part of the declaration of the scheme. 8. This argument made by the department was rejected by taking note of the statutory provisions contained in the scheme of 2013 and more particularly, the definition of the term tax dues as defined in Section 105 (1) (e) of the Act. Under the said provision tax dues means service tax due or payable under the chapter or any other amount due or payable under Section 73A thereof, for the period beginning from the 1st day of October 2007 and ending on the 31st day of December 2012, including a cess leviable thereon under any other Act for the time being in force but not paid as on the 1st March, 2013. 9. Thus, the cut-off date fixed under the scheme is the very crucial factor and this aspect was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
