2018 (5) TMI 1474

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....Act nor did they pay the service tax. According to the petitioner, they were not aware of their obligation to pay service tax in terms of the Act. It is stated by the petitioner that when they were informed of their obligation to pay service tax, they have obtained registration under the Act. In the meanwhile, in terms of the provisions contained in the Finance Act, 2013, a scheme was introduced by the Central Government namely, Voluntary Compliance Encouragement Scheme, 2013 (the Scheme) for settlement of the pending service tax liability of tax payers covered by the Act for the period from 2007-2008 to 2012-2013. It is stated that in terms of the Scheme, the tax payers are exonerated from the liability to pay interest for delayed payment.....

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.... mistake in the declaration made under the Scheme, the petitioner should have approached the designated authority for amendment of the declaration and should have furnished an amended declaration; that the amended declaration should have been furnished by the petitioner on or before 31.12.2013 in terms of Circular No.170/5/2013-ST dated 8.8.2013 issued by the Government and that the petitioner has not submitted the amended declaration within the time stipulated. Ext.P14 order and the subsequent notices issued by the respondents to the petitioner demanding compliance of the provisions contained in the Act are under challenge in the writ petition. 2. Heard the learned counsel for the petitioner as also the learned Standing Counsel for the re....

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....esignated authority. (4) The tax dues or part thereof remaining to be paid after the payment made under sub-section (3) shall be paid by the declarant on or before the 30th day of June, 2014: Provided that where the declarant fails to pay said tax dues or part thereof on or before the said date, he shall pay the same on or before the 31st day of December, 2014 along with interest thereon, at such rate as is fixed under section 75 or, as the case may be, section 73B of the Chapter for the period of delay starting from the 1st day of July, 2014. (5) Notwithstanding anything contained in sub-section (3) and sub-section (4), any service tax which becomes due or payable by the declarant for the month of January, 2013 and subsequent months ....