TaxTMI 
TaxTMI 
2017 (10) TMI 707
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.... who is engaged in providing Construction of Complex Services filed a declaration in terms of provisions of service tax Voluntary Compliance Encouragement Scheme on 31.12.2013 declaring the tax dues of Rs. 6,59,679/- for the period from Jun. '11 to Dec.'12. The original adjudicating authority rejected the said declaration on the ground that in terms of proviso to section 106 (1) of the Fin....
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....from the clients for construction activity, if any, not shown or disclosed in the service tax returns. Thus, the two events were totally unrelated to each other. The appellants have also relied upon the Hon'ble Delhi High Court's order in the case of Frankfinn Aviation Services Ltd. Vs Assistant Commissioner, Designated Authority, VCES, Service Tax, wherein, the Hon'ble High Court has ....
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....rity would accept the application and grant immunity from prosecution and also exempt interest and penalty liability. Keeping in mind, the spirit of the Scheme, certain safeguards and conditions have been indicated. The first and perhaps foremost one is that the applicant should deposit 50% of the admitted liability with the declaration itself on or before 31.12.2013 and the balance should be paid....
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....a particular period must be pending before the Tribunal or some of the tax authorities or should have been determined. As long as in respect of the particular distinct period, the subject-matter of declaration or application is not pending or determined, the main part of Section 106 (1) would prevail. In the present case, there is no dispute that the subject-matter of the declaration or liability ....