2018 (3) TMI 455

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....Appellant Shri K. P.Muralidharan, AC (AR) - For the Respondent ORDER The appellants are aggrieved by rejection of declaration filed under "Voluntary Compliance Encouragement Scheme, 2013 (VCES). 2. The appellants are engaged in the business of promotion and joint development industrial and commercial complex. They took service tax registration in 2004 and started discharging service ta....

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....s hit by second proviso to Section 106 (1) of the Finance Act, 2013 read with Board's Clarification No.169/4/2013-ST dated 13.05.2013 and No.170/5/2013-ST dated 08.08.2013. On appeal before the Commissioner (Appeals) against such rejection of VCES declaration, the first appellate authority upheld the OIO. Thus the appellants are now before the Tribunal. 4. On behalf of the appellant, Ld. Co....

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....hri K. P. Muralidharan reiterated the findings in the impugned order. 4. Heard both sides and perused the records. 6. The issue posing for consideration is whether the show cause notice proposing to reject VCES declaration issued after a period 30 days from the date of filing of VCES declaration, is sustainable or not. The Tribunal in the case of Siddhi Vinayaka Enterprises Pvt. Ltd. Vs CST ....

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....e. To allay any apprehension of undue delays and uncertainty, it is clarified that the designated authority, if he has reasons to believe that the declaration is covered by Section 106(2), shall give a notice of intention to reject the declaration within 30 days of the date of filing of the declaration stating the reasons for the intention to reject the declaration. For declarations already fil....