Decided on December 11,2018

Chenta Inc (M/S) Appellant
UNION OF INDIA Respondents


A.M.BUJOR BARUA, J. - (1.) Heard Mr. K.N. Choudhury, learned senior counsel for the petitioners and Mr. B. Sharma, learned Standing Counsel for the Central Excise Department.
(2.) The petitioner No.1 M/s Chenta Inc is a proprietary concern of the petitioner No.2 having its registered office at Silpukhuri, Guwahati. The petitioner No.1 is carrying on the business of providing Airtel Prepaid and Postpaid Subscription and for the purpose, was granted the registration No. AFUPG75 26CST001 for the purpose of service tax. It is stated that the petitioner No.1 apart from the aforesaid business, is also undertaking some other businesses for which different service tax registrations are being granted. For their businesses of being a franchisee outlet of Westside, they are granted registration No. AFUPG7526CSD002. For the third business in respect of Chenta Inc Dish TV, they are granted the registration No. AFUPG7526 CSD004, whereas for the fourth business in respect of Silver Streak, they are granted registration No.AFUPG7526CSD005.
(3.) In respect of the business of the petitioner No.1 pertaining to registration No. AFUPG7526CST001 relating to Airtel, an enquiry was conducted by issuing a summon dated 05.12.2012 under section 14 of the Central Excise Act of 1944 read with Section 83 of Chapter-V and VA of the Finance Act of 1994. By the said summon, the petitioner No.2 was called to give evidence and make statement on such matters concerning the enquiry conducted by the Central Excise authorities on the allegation of evasion of service tax in respect of their business pertaining to registration No. AFUPG7526CST001. The petitioner claims that under the Service Tax, Voluntary Compliance Encouragement Scheme of 2013 (in short Scheme of 2013), they are entitled to certain beneficial treatments in respect of their earlier non-disclosure of the liability to pay the service tax. Section 106 (1) of the Finance Act of 2013 pertaining to the voluntary compliance of the scheme of 2013 provides that any person may declare his tax dues in respect of which no notice or an order for determination under section 72 or 73 or Section 73(A) of Chapter V of the Finance Act of 1994 had been issued or made before the first day of March, 2013.;

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