2018 (4) TMI 615

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.... for the period 2007-08 to 2011-12.   2. Shri B.S. Indani, Ld. Counsel appearing on behalf of the appellant in respect of Appeal No. ST/87436/14 submits that the demand was raised on the services provided to Maharashtra State Electricity Distribution Service Ltd. which is a Electricity Distribution Company and in terms of retrospective exemption Notification No. 45/2010-S.T. dt. 20..7.2010 service in relation to distribution of electricity is exempted for the period upto 21.6.2010 and vide Notification No. 31/2010-ST dt. 22.6.2010. He also submits that for the period w.e.f. 22.6.2010 the appellant paid the service tax as they had filed VCES declaration which though rejected but the service tax was discharged. He also submits that sinc....

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....). 3. As regard the Appeal No. ST/88226/2014-Mum he submits that in this case the designated authority rejected the VCES declaration on the ground that audit inquiry was going on therefore the goods is not quanlified for VCES Scheme. He submits that the appellant have paid entire service tax dues declared in the VCES declaration. He submits that for the purpose of VCES, the date of visit of auditors to the unit of the taxpayer would be taken as the date of initiation of audit in the present case. He submits that as on 1.03.2013 there was no pendency of audit as no audit was conducted before 1.3.2013. Therefore it cannot be said that the appellants case of VCES is hit by Section 106(2) (b) of Service Tax Volutary Compliance Encouragement S....