YESHWANT DHUME Vs. ASSISTANT COMMISSIONER SERVICE TAX

JUDGEMENT

(1.) Heard. Admit.

(2.) The substantial question of law that arises for consideration of the Appeal is, whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was right in holding the Appeal as not maintainable in the Tribunal. On consideration of the submissions raised by the parties, the Appeal is taken up for final disposal at the admission stage.

(3.) The Appellant had paid an amount of Rs. 6,79,877/- towards service tax on rentals from February 2009 which comprises of arrears of service tax amounting to 6,27,965/- and regular service " tax payment of " 51,912/- from January to March 2013 vide challan dated 28 March 2013. The Appellant, upon becoming aware of the Voluntary Compliance Encouragement Scheme (VCES) introduced under the Finance Act, 2013 on 27 November 2013, filed declaration under Section 107(1) of the Finance Act, 2013 on 27 November 2013 for waiver of interest on service tax dues paid on renting of immovable property services amounting to 6,27,965/- which was ? on account of arrears under the VCES requesting for issuance of "Acknowledgment of Discharge" in terms of Rule 7 of the Service Tax Voluntary Compliance Encouragement Rules, 2013. The Appellant received a show cause notice on 9 December 2013 issued by the Assistant Commissioner (VCES CELL), Panaji, GoaDesignated Authority seeking to reject the declaration filed under the VCES on the ground that the Appellant had paid the amount before the enactment of the Finance Act, 2013 on 13 May 2013 under which the scheme was introduced. The Appellant replied to the show cause notice and contended that the Scheme is applicable and that the Appellant is entitled to the benefit under the Scheme.