2026-VIL-1494-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Voluntary Compliance Encouragement Scheme - Rejection of declaration - Pending investigation - Appellant filed declaration in Form VCES-1 on 04.10.2013 declaring tax dues for period December 2008 to December 2012 and remitted entire Service Tax dues – Rejection of declaration on ground that inquiry investigation was initiated and pending as on 01.03.2013 in response to summons dated 18.09.2012 - Whether rejection of VCES declaration by Designated Authority is correct in law where time limit prescribed by Board for rejecting declaration has lapsed - HELD - Section 106(2) of Finance Act 2013 provides that where declaration is made by person against whom inquiry or investigation in respect of Service Tax has been initiated and such inquiry investigation or audit is pending as on first day of March 2013 then designated authority shall by order reject such declaration - CBEC Circular 08.08.2013 stipulated that notice proposing to reject declaration must be served within 30 days of date of filing declaration. The summons dated 18.09.2012 was issued in routine manner and could aptly be termed as roving in nature and could never partake character of investigation within meaning of Section 106(2) - When special statutory enactment prescribes time limit same is applicable to Department. If law specifies exactly how and when officer must act, they cannot create their own alternative timelines. Even Section 111 of Finance Act 2013 mandates that where Commissioner has reason to believe declaration was substantially false, he must serve notice within period of one year from date of declaration which has not been done. Moreover, even Section 111 is not case of Revenue that any such notice has been issued – The rejection is unjustified and set aside with direction to Designated Authority to issue Discharge Certificate as mandated in Form VCES-3 – The appeal is allowed
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