2018 (9) TMI 315

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....a, AR For the Respondent : Shri Ajay Jain, Advocate ORDER Per : Mr. Anil G. Shakkarwar The present appeal is filed by the Revenue and is directed against the order-in-appeal No. JAL-EXCUS-000-APP-253-14-15 dated 09.01.2015. 2. Brief facts of the case are that the Respondent are a partnership firm formed by the allottees of flats of Royale Mensions Project. The said partnership firm ....

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.... Empies a partnership firm which was owner of M/s Royale Mensions before 20.01.2012 had evaded payment of service tax and since the enquiry was pending against M/s Royale Empies as on 01.03.2013, the Respondent was not liable to make declaration under the said scheme. Aggrieved by the said order, the Respondent preferred an appeal before the Ld. Commissioner (Appeals). Respondent submitted that th....

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....ere true and since no enquiry was pending against the respondent as on 01.03.2013, their declaration for tax dues to the tune of Rs. 89,73,845/- was in accordance with law. The said contention of the respondent was accepted by the Ld. Commissioner (Appeals) and he has allowed the declaration of tax dues to the tune of Rs. 89,73,845/-. Aggrieved by the said order, Revenue is before this Tribunal. ....

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....el of M/s Royale Empies and therefore, the impugned order is sustainable and that the said clarification issued by the said CBEC Circular, is not quoting any provision under the Finance Act, 2013 restricting the filing of appeal against irregular rejection of declaration by the designated authority. 5. Having considered the rival contentions and on perusal of record, we find that it has been pr....