Denial of benefit of VCES based on notice which is time barred is unjustified

JMD Limited Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that denial of benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) based on the show cause notice which is time barred is unjustified.

Facts- The appellants were registered with the service tax department. The appellant filed the VCES on 27.12.2013 declaring their tax dues as Rs. 1,17,98,160/-. The 50% of the declared tax was deposited by the appellant before 31.12.2013 and the remaining was deposit

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