TaxTMI 
TaxTMI 
2016 (4) TMI 374
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....ncouragement Scheme, 2013 ('VCES Scheme 2013') should be taken to be the date on which the Petitioner deposited the cheque for the requisite amount in the bank designated for that purposes or on the date on which the cheque was in fact encashed in the account of the Government of India? 2. The Petitioner is engaged in providing manpower services and has a service tax registration dated 15th March 2010 under the jurisdiction of the Service Tax Commissionerate, Delhi. According to the Petitioner, since obtaining the registration, it has been regularly paying service tax to the Service Tax Department through physical challans and has been filing periodical service tax returns. It is stated that due to financial difficulties the Peti....
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....by the 5th day of the month, in any other case, Immediately following the calendar month in which the [service is deemed to be provided as per the rules framed in this regard]: Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the [service is deemed to be provided as per the rules framed in this regard]: [Provided also that the service tax on the service deemed to be provided in the month of March, or the quarter ending ....
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....Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by any mode other than internet banking.] (2A) For the purpose this rule, if the assessee deposits the service tax by cheque, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. 6. It requires to be noted at the outset that Rule 6 (2) of the ST Rules requiring payment through electronic banking was introduced only with effect from 1st October, 2014 by Notification No. 9/2014-Servic....
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....unds in the Petitioner's account. It is, therefore, stated that the Petitioner's plea for a declaration under the VCES Scheme was rejected under Section 107 (3) of the Finance Act, 2013 as the Petitioner had failed to deposit the first instalment of 50% of the declared amount of service tax on or before 31st December, 2013. An order to this effect was passed on 15th August, 2014 and this order has been challenged in the present writ petition by the Petitioner. 10. The impugned order dated 15th August 2014 which is a short one, inter alia, states that since the Petitioner failed to pay 50% of the declared tax dues under the Scheme by 31st December, 2013. Therefore, in terms of sub section (3) of Section 107 of the Finance Act, 201....