RAJ ELECTRICAL ENGINEERING WORKS Vs. C.C.

JUDGEMENT

(1.) Heard Mr. Alok Sharma, Learned Counsel appearing for the appellant and Mrs. Bharaswadkar Patil, Learned Counsel for the [sole] respondent.

(2.) There is no dispute on the facts that the appellant subjected himself to a scheme known as 'Voluntary Compliance Encouragement Scheme' (for short, 'VCES'). Certain rules are also framed and they are known as 'Service Tax Voluntary Compliance Encouragement Rules, 2013'. The appellant runs enterprise namely M/s. Raj Electrical Engineering Works and is engaged in providing taxable services having service tax registration No. AJDPD1101HST001. The appellant received a notice and thereby certain amount was directed to be paid by the appellant as against unpaid taxes. It may not be necessary for us to go into other details.

(3.) The appellant submitted his reply to the show cause notice but finding no favour with the reply, the adjudicating authority confirmed the demand and ordered recovery of tax amount along with under Sec. 73 of the Finance Act, 1994, in addition penalty was imposed.