2024 (9) TMI 775

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.... (JUDICIAL) None for the appellant. Shri Harsh Vardhan, Authorised Representative for the respondent. ORDER M/s. Shankar Construction Company [The Appellant] has filed the appeal against the order-in-original no.JOD-EXCUS-000-COM-0001-17- 18 dated 18.04.2017. 2. The Government of India had announced the Scheme under Chapter V and VA of the Finance Act, 1994, being the Service Tax Vo....

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....ing the details of full payment of declared tax dues and the interest, the Designated Authority is required to issue an acknowledgement of discharge of such dues to the declarant. The Dy. Commissioner vide order dated 08.04.2014 accepted the application, inter alia, stating that :- "I accept under Section 107 of the Chapter VI of the Finance Act, 2013 and hereby allow benefit of VCES-1 de....

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....e proviso to sub-section (4) thereof, shall get immunity from penalty, interest or any other proceeding under the Chapter." 6. I find support from the decision of the Allahabad Bench of this Tribunal in the case of M/s.Goenka Motors (P) Ltd. Vs. Commissioner of Central Excise & Service Tax, Allahabad  [2017(11)TMI 883 -CESTAT Allahabad], wherein in similar circumstances, the tax dues were ....