2016 (6) TMI 19

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.... Arvind Singh Chawla, Advocate For the Respondent  : Ms. Kannu Verma Kumar, AR ORDER This appeal is directed against the Order-in-Appeal No. BHO-EXCUS-002-APP-154-15-16 dated 03.08.2015. 2.  The issue involved in this case is whether the rejection of declaration filed by the appellant under service tax Voluntary Compliance Encouragement Rules (hereinafter stated as VCES). ....

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....h all the conditions and field a declaration on 24/12/2013 along with the payment of service tax liability which was acknowledged by the authorities on 26/12/2013. It is his submission that the authorities have gone beyond the Circular No. 169/4/2013-ST dated 13/05/2013 which states that the designated authority has to issue a show cause notice for rejecting the VCES declaration within 30 days of ....

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....X0020 have categorically stated that the appeal provisions of the Section 85 and 86 of the Finance Act, 1994 will apply to the proceedings arising out of VCES declaration. The said view was followed by this Tribunal in the case of Commissioner of Service Tax, Delhi Vs. Bharti Lakhani in Final Order No. 52828/2015 dated 10th September, 2015. On perusal of both the judgments of the Honble High Cour....

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.... a declaration under section 106 (2) by the designated authority? Yes. In terms of section 106 (2) of the Finance Act, 2013, the designated authority shall, by an order, and for reasons to be recorded in writing, reject a declaration if any inquiry/investigation or audit was pending against the declarant as on the cutoff dated, i.e., 1.3.2013. An order under this section shall be passed followi....