2016 (2) TMI 25

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....(AR) ORDER Per Anil Choudhary This is an appeal against order in appeal dated 23/4/15 passed by Commissioner appeals, custom Excise and service tax, Noida by which the application filed by the appellant under VCES was rejected upholding the order of rejection dated 11/9/14. 2. The brief facts are that the appellant filed the VCES application dated 27/12/13 for the service tax liability to the ....

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.... preferred appeal before ld. Commissioner appeals who vide the impugned order was pleased to uphold the rejection relying on the ruling of Honourable Gujrat High Court in the case of Ramilaben Bharatbhai Patel v. Union of India 2014 (35) STR 695 (Guj.), wherein the Honourable High Court have held that under the VCES's scheme, non deposit of 50% of total tax declared by 31/12/13, wherein it was....

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....t in spite of service of notice which was issued on 15/10/15. Hence as the matter is small,the same is taken up for hearing and disposal with the help of learned D.R. Heard learned D.R. in length who relies on the impugned order. 5. Having considered the grounds of appeal and the contentions of the revenue, I find that there is no case of deliberate default on the part of the appellant. No opport....