2023 (5) TMI 893

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....llo, authorized representative for the Department None for the respondent. ORDER The respondent, M/s Delhi Development Authority, New Delhi, are registered with Service Tax Department for provision of various services; the respondents were recovering license fee from shops, hotels, covered parking areas, open land leased to petroleum companies, CNG/PNG stations. On the basis of an audit c....

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.... Voluntarily Compliance Encouragement Scheme 2 for the period 01.04.2008 to 31.12.2013 and 01.01.2013 to 31.03.2013; the respondent themselves have calculated the tax liability and deposited the service tax of Rs. 12,09,58,530/- under VCES for the period 01.04.2008 to 31.02.2012 and Rs. 3,58,86,886/- for the period 01.01.2013 to 31.03.2013; the adjudicating authority erred in dropping the demand o....

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....was issued to them on 18.11.2013; the respondent claim that they did not receive any VCES-3; no order for rejection also has been received. Commissioner has observed that as the audit of the records of the respondent was conducted on 21, 21 and 24 June, 2013, the respondent was eligible for opting for VCES as no enquiry, investigation or audit has been initiated were pending against them as on 01.....

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....ty in the order passed by the adjudicating authority. We find that the adjudicating authority has correctly held that as 100% service tax stands paid by the respondent under VCES, the proceedings initiated vide above SCN do not survive. The authorized representative submits that the adjudicating authority erred in dropping the demand for the period beyond the VCES i.e. for the period 01.01.2013 to....