2026-VIL-470-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - VCES declaration and subsequent demand for the same period - The appellant rendered site formation, clearance, excavation, and earth-moving services - Prior to adjudication, the Appellant filed a declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES). The Appellant paid the entire declared tax dues for 'site formation' service, including the balance amount with interest and discharge certificate was issued - Whether the subsequent demand for the same period covered under the VCES declaration can be sustained after the discharge certificate was issued - HELD - Once a discharge certificate is issued, no demand can be raised for the period covered by the declaration for the same issue. The Supreme Court judgment in the case of M/s Armour Security (India) Ltd. Vs Commissioner, CGST, Delhi, held that the bar on the "same subject matter" is attracted only where both proceedings seek to assess or recover an identical liability, or even where there is the slightest overlap in the tax liability or obligation. In the present case, the Adjudicating Authority sought to assess and recover tax on an overlapping liability, a portion of which had already been verified and settled under the VCES. Such a demand is barred under section 108 of the Finance Act, 1994 and cannot be sustained – Further, the section 108(1) of the Act grants complete immunity from penalty, interest, and further proceedings once the declared tax dues and applicable interest under Section 107 are paid, and the VCES declaration was accepted - The impugned order is set aside and the appeal is disposed of accordingly
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