2018 (3) TMI 1810

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....cate) ORDER Per: Dr. D.M. Misra: Heard both the sides. 2. This is an appeal filed by the Revenue against order-in-appeal No. AHM-SVTAX-000-APP-230-16-17 passed by the Commissioner of Service Tax (Appeals). The short issue involved in the present appeal is whether delay in issuing SCN by the authorities beyond 30 days from the date of filing the VCES application pursuant to Finance Act,....

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....33 (Tri. Mum.) and the Hon'ble Supreme Court in CCE Service Tax vs Ultratech Cement Ltd. 2018-TIOL-42-SC-Cx. 4. Ld. Chartered Accountant for the Respondent submits that in the Circular, Board has categorically clarified that in the event the department proposes to reject the application under VCES Scheme, it should issue notice within 30 days from the date of filing the declaration stating the ....

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....hall be taken under sub-section (1) after the expiry of one year from the date of declaration. (3) The show cause notice issued under sub-section (1) shall be deemed to have been issued under section 73, or as the case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply. The Circular issued by the Board dated 08.08.2013 at Serial No. 12 re....

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....e declaration within 30 days of the date of filing of the declaration stating the reasons for the intention to reject the declaration. For declarations already filed, the said period of 30 days would apply from the date of this circular. The declarant shall be given an opportunity to be heard before any order is passed by the designated authority. 7. A harmonious reading of the Finance Act, ....