2026-VIL-348-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Rejection of VCES declaration - Department rejected the declaration relying on the second proviso to Section 106(1) of the Finance Act, 2013, as there were earlier show cause notices issued to the appellant for non-payment of service tax on royalty charges received from the Assaying and Hallmark centres - Whether the rejection of the VCES declaration filed by the appellant is tenable – HELD - The "issue" involved in the earlier show cause notices issued to the appellant for the period prior to 01-07-2012 was whether the appellant was the holder of 'intellectual property right' rendering service to the Hallmarking/Assaying Centers in relation to intellectual property service so as to come within the ambit of "intellectual property service" as defined in Section 66 (105) (zzr) of the Finance Act, 1994. However, for the period July 2012 to December 2012, for which the appellant filed the VCES declaration, the "issue" was whether allowing the Hallmarking/Assaying Centres to administer the BIS Scheme upon payment of royalty itself constituted 'service' as defined under Section 65B(44) of the Finance Act 1994 so as to attract the charge of service tax under Section 66B - The "issue" involved for the period prior to 01-07-2012 and the period for which the VCES declaration was filed were different, and hence the second proviso to Section 106(1) of the Finance Act, 2013 is not applicable in the instant case - For the particular distinct period of July 2012 to December 2012, the subject matter of the declaration, the issue is not pending and therefore the declaration ought not to have been rejected - The order rejecting the VCES declaration filed by the appellant is set aside and the appeal is allowed
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