2016 (6) TMI 323

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....f the amount under the Voluntary Compliance Encouragement Scheme, 2013, the petitioner would be denied the benefit of the said Scheme, and recovery of service tax dues for the period April 2008 to March 2015 would be effected against the petitioner. In the writ petition, the petitioner would submit that as against an amount of Rs. 8,68,821/- that the petitioner was required to pay by way of tax dues under the VCES Scheme of 2013 for the period from April 2008 to December 2012, he had paid 50% of the tax dues amounting to Rs. 4,34,413/- vide Challan Nos.306, 312 and 323 dated 30.12.2013, and the balance amount of 50% together with interest thereon was paid by him only on 06.01.2015. It is stated that while he had paid the first tranche of 50....

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....rential amount together with interest, on or before 31.12.2014. As against this, the petitioner could effect the payment only by 06.01.2015. The issue to be considered in this writ petition is whether, for the mere delay of six days in effecting payment of the balance 50% under the VCES Scheme, 2013, the petitioner could be denied the benefit of the Scheme in toto. It is the submission of learned counsel for the petitioner, relying on the decisions of the Supreme Court rendered in the context of interpretation of exemption provisions under a taxing statute, that while the general rule is that an exemption provision under a taxing statute should be strictly construed against an assessee and in favour of the revenue, the strict interpretation....