2018 (5) TMI 1236

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....ent Per S.K. Mohanty : Brief facts of the case are that the appellant is engaged in providing the construction of residential complex service, which is a taxable service, defined under the Finance Act, 1994. During the period October 2007 to December 2012, the appellant did not discharge the service tax liability for providing such taxable service. Accordingly, the appellant has filed the de....

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.... in view of the Circular No. 170/5/2013-ST dated 8.8.2013 read with Circular No. 17589/2013 dated 25.11.2013 issued by the CBEC. He further submitted that rejection of declaration by the authorities below is not proper and justified, in view of the said circular inasmuch as the notice for rejection of VCES declaration has to be issued within 30 days from the date of filing of the same. He has reli....

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.... below is proper and justified. 4. Heard both sides and perused the case records. 5. In this case, the VCES declaration filed by the appellant was acknowledged by the department on 2.7.2017 regarding its receipt in their office. With regard to issuance of show cause notice, seeking for rejection of the VCES declaration, the CBEC vide circular dated 8.8.2013 has mandated that the show cause n....