TaxTMI 
TaxTMI 
TaxTMI 
2022 (3) TMI 634
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....ta appeared for the appellant and argued the matter. He submitted that the appellant namely M/s. Sea Queen Shipping Ltd. opted to avail the benefit of Voluntary Compliance Encouragement Scheme during the year 2013 and filed the necessary declaration on 23.12.2013 in which they declared their service tax dues to be Rs. 9,97,349/-. As per section 107(3) of Finance Act, 1994 and Circular No. 170/5/2013-ST dated 8.8.2013, the declarant has to pay at least 50% of the declared tax dues on or before 31.12.2013 failing which he would not be eligible to avail the benefit of the scheme. 3. The appellant paid 50% of the declared dues to the tune of Rs. 4,98,675/- by way of Demand Draft bearing No. 128733 dated 31.12.2013 issued by Ratnakar Bank Ltd. ....
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.... Rule, the tax dues can be paid in the manner prescribed for payment of service tax under the Service Tax Rules, 1994. The method of payment of service tax is stated in Rule 6 of Service Tax Rules, 1994 which reads as under:- "Rule 6 of the Service Tax Rules, 1994 (ST Rules), which is relevant for the purposes of the present case reads as under : 6. Payment of tax dues.- (1) The service tax shall be paid to the credit of the Central Government,- (i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and (ii) by the 5th day of the month, in any other case, Immediately following the calendar month in which the [service is deemed to be provided as per the rules framed in this regard]: P....
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.... liable to pay for the subsequent period: Provided that the assessee shall,- (i) intimate the details of the amount of service tax paid in advance, to the jurisdictional Superintendent of Central Excise within a period of fifteen days from the date of such payment; and (ii) indicate the details of the advance payment made, and its adjustment, if any in the subsequent return to be filed under section 70 of the Act. [(2) Every assessee shall electronically pay the service tax payable by him, through internet banking: Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by....
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....seven months' time to file declaration and to pay 50% of the declared tax dues. However, considering the difficulties that may be faced by the declarants in remitting 50% payment at the closure date on 31.12.2013, the Ministry of Finance, Controller General of Accounts issued Instruction No. 3(2) (2)/2013/TA/775 dated 30.12.2013 providing for payment of tax dues by demand draft or pay orders directly with the department for two days on 30.12.2013 and 31.12.2013 only. The aforesaid trade facilitation measure was widely publicized in daily newspapers. Further, the Service Tax Commissionerate, Chennai also issued Trade Notice No. 32/2013 dated 30.12.2013 communicating the facility extended for depositing the tax dues through demand draft / pay....
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....of the scheme. In page 32 of the appeal paper book, the letter accompanied with the documents is furnished by the appellant. In the said letter, he has stated the serial number of the demand draft as well as the cheque. However, he has not specifically mentioned that the number 000416 pertains to cheque. This is the reason why the lower authority has discussed in para 4 of the Order in Original that the appellant tried to present the cheque in the guise of demand draft. Though the appellant specified the number of the demand draft as well as the cheque, he had not specifically stated that 000416 pertains to cheque and not demand draft. 14. It is seen that department has collected the bank details of the appellant and found that there was n....