- (1.) After coming in force of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, the petitioners filed a declaration under subsection (1) of Section 107 of the Finance Act, 2013 (hereinafter referred to as "said Act"), admitting the tax dues and the liability for payment thereof pertaining to the period 2010-2012.
(2.) The authorities rejected the said application invoking the second proviso to sub-section (1) of Section 106 of the said Act as a show cause notice was issued upon the petitioners for short payment of the tax relating to GTA, Maintenance & Repair Service and BAS. The proceeding was initiated on the basis of the said show cause notice, which culminated into an order confirming the demand raised therein. The petitioners have approached the Tribunal and it is stated that the said appeal is pending. The authorities refused to grant declaration as the issue, which was the subject matter of the earlier show cause notice, is an issue in the present proceeding and, therefore, the petitioners are not entitled to a declaration because of the second proviso to Section 106(1) of the said Act.
(3.) Learned advocate for the respondents was called on to address the Court on the issue whether the declaration can be denied for a period, which was not covered under the earlier proceeding initiated against the petitioners or whether the issues of an earlier proceeding is identical and similar in the instant proceeding.;