2017 (10) TMI 707

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....ER Per: Archana Wadhwa The appellant, 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 ter....

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....lated to service tax due on amounts received 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 ....

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....rder and compliant with the provisions, the authority 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....

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....tax liability or quantum of liability itself for 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 th....