TaxTMI 
TaxTMI 
2018 (5) TMI 1210
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....Assistant Commissioner (AR) for respondent Per: M V Ravindran: The This appeal is filed against Order-in-Appeal No: NSK-EXCUS-000-APP-357-13-14 dated 13/03/2014 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this appeal is whether appellant's declaration under Vo....
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....e case of Sadguru Construction Company v. Union of India 2014-TIOL-630-HC-AHM-ST. In the said case their Lordships have recorded the facts which are that amounts due from the petitioner therein were paid after 01/03/2013 much before enactment of VCES 2013 on 10/05/2013 and the VCES declaration was filed with the authorities which was rejected; after considering the entire scheme as promulgated by ....
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....t not paid as on 1-3-2013 16. Combined reading of Section 106 with Section 105(l)(e) would make it clear that the position of a declarant vis-a-vis his service tax dues would have to be ascertained as on 1-3 2013. If any proceedings for determination of the tax dues of a person have been initiated be ore 1-3-2013, declaration of such a person would not be accepted. Likewise, arrear of tax which....
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....ained in the Scheme of 2013. As we have noticed, the declaration can be made in terms of Section 106 of tax dues. The term "tax clues " is defined in Section 105(l)(e). If we accept the stand of the department that any tax which is deposited be ore 10-5-2013 cannot form part of a declaration, the same would substantially mutilate the definition of term "tax dues " contained in Section 105(1)(e) If....