2017 (10) TMI 1682

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....he Respondents : Shri R. Subramaniyam, AC (AR). ORDER 1. The appellant who is the provider of "GTA service" and "Supply of Tangible Goods Service" etc., filed declaration with the authorities in terms of Service Tax Voluntary Compliance Encouragement Scheme, 2013, declaring the tax due of Rs. 90,30,517/- for the period November 2011 to March 2012 ands May 2012 to December 2012. 2. Such de....

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....on and the impugned orders denying the benefit of the scheme have to be set aside. For the above proposition, Ld. Advocate is relying upon the Tribunal decision in the case of Siddhi Vinayaka Enterprises Pvt. Ltd. v. CST, Raipur - 2016 (43) STR 474 (Tri.- Del.). 4. On going through the said order of the Tribunal, I find that its stand held that if the SCN for rejection of the declaration under ....