2016 (5) TMI 1078

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....G.R. Singh, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The appeal is against order dated 30/11/2015 of Commissioner of Central Excise, Udaipur. The appellants were registered with the Department for payment of service tax under various taxable services like construction, services other than residential complex etc. The appellants filed an application under Voluntary Comp....

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....nt. The impugned order disposed of three show cause notices which covered the VCES declaration period. 2. The impugned order is challenged by the appellant on the ground that once the declaration filed in Form VCES-I alongwith relevant documents has been accepted by the Competent Authority, there is no question of any proceedings against the appellant further. The Commissioner had exceeded his ....

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....ned the appeal records. The admitted fact is that the appellant opted for VCES and did file a declaration in Form VCES-I which was admitted by the Competent Authority. They have declared a service tax liability of Rs. 5,19,284/-. The said declaration was put to question by the Commissioner in terms of Section 111 of Finance Act, 2013 on the ground that the contents are substantially false. On this....

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....ntiate their assertions regarding the correctness of their declaration made under VCES. Prima facie, it would appear that there is a possibility of their declaration being substantially false. Various grounds are mentioned in the notice and also examined in the impugned order. However, what is lacking is that the Department is not able to clearly bring out what are all the construction activities ....