2018 (4) TMI 974

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....s ) For the Respondent: Mr. A.K. Singh, ( DR ). ORDER Per : S. K. Mohanty This appeal is directed against the impugned order dated 03.05.2017, passed by the Commissioner of Service Tax (Appeals), New Delhi. 2. Rejection of declaration filed under Voluntarily Compliance Encouragement Scheme, 2013 (VCES) is the subject matter of present dispute. In this case, the appellant had rented ....

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....he jurisdictional Service Tax authorities. However, the appellant could not deposited the balance amount of Service Tax alongwith interest with in such due date and paid the amount, aggregating to Rs. 27,04,927/- on 30.01.2015. The VCES declaration filed by the appellant was dismissed by the designated authority on the ground that there is no power vested with the authorities for weaving or relaxi....

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....t otherwise. The consultants also submitted that the appellant is liable for payment of interest from 01.07.2010, i.e. the date of introduction of the Finance Act, 2010, providing for levy of Service Tax on the taxable service of renting of immovable property. Thus, they submitted that interest demand computed by the designated authority for the period from 01.06.2007 is not proper and justified. ....

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....ded therein. Since the authorities functioning under the statue are guided by the dictates under the statue, they cannot interpret the provisions of the statutory scheme differently, in order to relax the conditions prescribed in the scheme. Therefore, I am of the view that for non fulfillment of the condition regarding payment of the dues within the specified time limit, rejection of the declarat....