Biswal Brothers & Company Versus CE & GST, Delhi-I
Service Tax
2018 (5) TMI 1236 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 4-5-2018
Appeal No. ST/50515/2018-SM – A/51679/2018-SM[BR]
Service Tax
Mr. S.K. Mohanty, Member (Judicial)
Shri M.K. Gandhi, Advocate – for the appellant
Shri K. Poddar & S. Nunthuk, D.Rs – for the respondent
Per S.K. Mohanty :
Brief facts of the case are that the appellant is engaged in providing the construction of residential complex service, which is a taxable service, defined under the Finance Act, 1994. During the period October 2007 to December 2012, the appellant did not discharge the service tax liability for providing such taxable service. Accordingly, the appellant has
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2013 issued to the appellant is barred by limitation of time, in view of the Circular No. 170/5/2013-ST dated 8.8.2013 read with Circular No. 17589/2013 dated 25.11.2013 issued by the CBEC. He further submitted that rejection of declaration by the authorities below is not proper and justified, in view of the said circular inasmuch as the notice for rejection of VCES declaration has to be issued within 30 days from the date of filing of the same. He has relied on the decision of this Tribunal in the case of M/s Siddhi Vinayaka Enterprises Pvt. Lted. Vs. CST, Raipur – 2016 (43) STR 474 (Tri.-Del.) and M/s V.S. Enterprises Vs. CCE, Nagpur – 2017 (52) STR 151 (Tri.-Mumbai), to state that the show cause notice issued beyond 30 days from the date
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d to issuance of show cause notice, seeking for rejection of the VCES declaration, the CBEC vide circular dated 8.8.2013 has mandated that the show cause notice shall be given within 30 days of the date of filing of the said declaration or date of said circular whichever is later. In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Therefore, proceedings initiated by the department for rejection of the VCES declaration cannot be sustained on the ground of limitation alone. I find that in the decision
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