scheme known as Service Tax Voluntary Compliance Encouragement Scheme, 2013 [ in short, VCES] which enables to pay tax dues in two installments subject to certain ... order dated 11.02.2014 returned the appeal filed by the petitioner stating that VCES scheme does not have a statutory provision for filing of appeal against
rejection of its Declaration under
Service Tax Voluntary Compliance Encouragement
Scheme, 2013 (VCES, 2013) by the respondent No.1-
Assistant Commissioner of Central Excise ... payable and due to the
petitioner as declared under the said VCES, 2013 was
Date of Order 28-11-2017 W.P.No.3824/2016
there are two parameters in respect of the Transistors, namely, Vceo and Vces. Vceo represents the sustaining point whereas the Vces represents the break down ... above 100 volts, and the catalogue also clearly states that the Vces is 200 volts and Vceo is 100 volts. He has further argued that
under sub-section (7) of section 107 of the Act, in Form VCES-3. (2) The acknowledgement of discharge shall be issued within a period ... dues in full along with interest, if any, by the declarant. Form VCES-1 [In duplicate] Declaration under sub section (1) of section
authority on receipt of declaration shall issue an acknowledgement thereof, in Form VCES-2, within a period of seven working days from the date
respect of tax dues under the Scheme shall be made in Form VCES
Service Tax Voluntary Compliance Encouragement
Scheme, 2013 (for short the "VCES") was introduced by
Chapter VI of the Finance Act, 2013 . Pursuant ... Section
106(1) of the VCES, a person could declare his tax dues for
the period 1 October 2007 to 31 December 2012 and upon
introduced the Service Tax Voluntary Compliance
Encouragement Scheme, 2013 (hereafter 'the VCES'). Under the
VCES, any eligible assessee was entitled to declare ... March, 2013.
8. The petitioner sought to avail the benefit of the VCES and on
24.12.2013 filed a declaration disclosing an amount
plaintiff. In the meantime the Service
Tax Voluntary Compliance Encouragement Scheme (VCES) had come into
effect upon enactment of the Finance Bill 2013 on 10th ... aforesaid eight
agreements and further to avail of service tax under VCES the plaintiff
decided to pay service tax and avail the benefit of VCES
hereafter the tax payer) application under the Voluntary Compliance
Encouragement Scheme (hereafter VCES), which was introduced by virtue
of Chapter VI of the Finance ... payer, being desirous of availing the benefit of
VCES, submitted a declaration as required under Section 107 of the 2013
Act declaring its service
