SADGURU CONSTRUCTION CO. Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioners have challenged an order dated 31.12.2013 passed by the Deputy Commissioner of Service Tax, Rajkot as a designated authority under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (hereinafter referred to as "the Scheme") framed under Chapter VI of the Finance Act, 2013. The petitioners have further prayed that the designated authority should issue fresh acknowledgment in the prescribed form of the petitioners' tax liability of Rs. 45,76,476 /- in terms of the petitioners' declaration dated 30.12.2013. The petitioners have also questioned the validity of the clarification to point No. 8 in a circular dated 8.8.2013 issued by the Central Board of Excise and Customs ("CBEC" for short).

(2.) Brief facts are as under:-

(3.) Under the Finance Act, 2013, the legislature introduced the said Scheme of 2013 under Chapter VI of the Act. Under certain circumstances a person could make a declaration to the designated authority of his tax dues. Upon acceptance of such declaration the designated authority would grant immunity from penalty, interest and other proceedings as per section 108 of the Finance Act, 2013 covering such tax dues. The controversy is with regard to the correct interpretation of term "tax dues" defined in section 105(1)(e) of the Finance Act, 2013.