2016 (1) TMI 262

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....n M/s. Shree Balak Cutter has filed the instant appeal aggrieved by the impugned order-in-original of Commissioner (Appeals), wherein he has confirmed the impugned order-in-original of the Adjudicating Authority rejecting the refund claim of Rs. 5,38,922.00/- only. 2. Heard both sides. The Learned Consultant appearing for the appellant submits that appellant is the proprietor of the firm and is r....

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.... On the other hand, the Learned Authorised Representative submits that they have paid the service tax dues alongwith interest and penalty equivalent to 25% of the duty of tax voluntary on 30.10.2012. The Voluntary Compliance Encourage Scheme, 2013 has come into effect w.e.f 10.05.2013. Under the said provisions, only the tax dues which were pending as on 01.03.2013, could be considered for immunit....

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....ecause, they were ignorant of the provisions. Ignorance of law is no excuse. Therefore, the payment of service tax dues, alongwith interest and penalty was rightly made by the appellants on 30.10.2012. Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as the said Scheme was introduced w.e.f. 10.05.2013 only, and it pertained to tax du....