2015 (6) TMI 1029

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....pondent. ORDER The issue sought to be raised in the instant writ petition appears to be centered around a short and delayed payment of only Rs. 439/-. 2. The petitioner No. 1 chose to avail of a Central Government Scheme called, "Service Tax Voluntary Compliance Encouragement Scheme, 2013", which came into effect on 13th May, 2013, in terms of Section 107(1) of the Finance Act, 2013. The p....

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....paid at the time of making payment of the first instalment in December, 2013, but was subsequently paid at the time of second instalment, which was duly accepted by the concerned respondent authority. 4. However, the Superintendent of Service Tax, Range-IV, Park Street Division, Kolkata, by a memo dated 4th March, 2015, initiated action under Section 87 of the Finance Act, 1994, and directed....