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OFFICE OF THE COMMISSIONER (APPEALS),

CENTRAL GOODS & SERVICES TAX COMMISSIONERATE,CHANDIGARH,

C. R. BUILDING, PLOT NO. 19, SECTOR 17-C, CHANDIGARH, PH. 0172-2720240.

File NO.APPL-COMMOST/651/2019-GST - APL-CHD

C No. 151A1ST/CHD/2019-2020 Appeal No. 151A1ST/CHD/2019-202~/ ~f91)

. 11-'~ ORDER-IN-APPEAL

Order-in-Appeal No.: CHD-EXCUS-001-APP- ,~:r--2019-20 Dated: 6 (I~\ t ~

\ \,

Name of the Appellant Mis Dannies Robert, prop. of Mis S D Enterprises, S.C.O. 371-372-373, 3rd Floor, Cabin No. 04, Sector 34 A, Chandigarh.

Order-in-Original No. & date 30/AC/ST/GST/CHD-1I1/2018-19 dated 27.11.2018. Adjudicating Authority The Assistant Commissioner, Central Goods &

Services Tax Division-III, Chandigarh . Amount involved ./ Rs.5,20,006/- Amount 'of Penalty Rs. 5,20,006/- under section 78 and

Rs.1 0,0001- u/s 77 of the Finance Act, 1994. . Period of Dispute 2012-13 to 2014-15{ till 10th july 2014) .

~ Mis Dannies Robert, prop. of Mis S D Enterprises, S.C.O. 371-372-373, 3rd

Floor, Cabin No. 04, Sector 34 A, Chandigarh (for brevity 'the appellant") have filed the present appeal against the Order-in-Original No. 30/AC/ST/GST/CHD-1I1/2018-19 dated 27.11.2018 (for brevity 'the impugned order') passed by the Assistant Commissioner, Central Goods & Services Tax Division-III, Chandigarh (for brevity 'the adjudicating authority').

2. Briefly stated the facts of the case are that the appellant were providing "Business Auxiliary Services" and "Recovery agent Services". A Show Cause Notice vide C.No. V(ST)SCN/Eng/DR/47/15/704-05 dated 05.10.2017 was issued to the appellant alleging that appellant had not discharged liability of service tax on the taxable services provided by them. Demand amounting of Rs. 5,20,006/- under Section 73(1) of the Finance Act, 1994 (hereinafter referred 'the Act') read with Section 174 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") along with interest under Section 75 of the Act read with Section 174 of the CGST Act, was raised. Penal action under Section 76,77 & 78 of the Act and Section 174 of the CGST Act, were also proposed.

3. The Adjudicating Authority vide the impugned order confirmed the demand of

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File No.APPL-COMMOST/651/2019-GST - APL-CHD

Rs. 5,20,006/- alongwith interest at the appropriate rate. Equal penalty under section 78 and penalty of Rs. 10,000 under Section 77 of the Act were also imposed.

4. Feeling aggrieved, the appellant filed the instant appeal on 22.04.2019, however, with the announcement of Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 (for brevity 'the Scheme') by the Central Government as a part of recent Union Budget and further notified in accordance with the Finance (No.2) Act, 2019 vide Notification No. 04/2019-CE-NT dated 21.08.2019, the appellant vide their letter dated 04.12.2019 has filed an application for withdrawal of the instant appeal intimating that they have been issued the SVLDR-3, L281119SV300655 under the scheme.

5. I have carefully gone through the scheme and find that section 127(6) of the Finance (No.2) Act, 2019 provides that where the declarant has filed an Appeal or Reference or a reply to Show Cause Notice against any Order or Notice giving rise to the tax dues, before the Appellate Forum other than the Supreme Court or the High Court, then such appeal or reference or reply shall be deemed to have been withdrawn, irrespective of anything contained in any other provisions of any law for the time being in force.

6. Therefore, applying the above said provisions the instant appeal stands withdrawn by the appellant.

ORDER

7. In view of the above, the appeal is dismissed as withdrawn and stands disposed of, accordingly. /_;;- - ,

Digitally signed by SUMAN BALA Date:Fri Dec 06 11: 3:46 1ST 2019 Reason :Approved

0' )-~, (Dr. Sum n J:5ala)

Commissioner (Appeals) REGD.A.D.

Mis Dannies Robert, prop. of Mis S D Enterprises, S.C.D. 371-372-373. 3rd Floor, Cabin No. 04, Sector 34 A, Chandigarh.

Copy to:

1. The Chief Commissioner (CZ), Central Goods & Service Tax, Chandigarh. 2. The Pro Commissioner, Central Goods & Service Tax Commissionerate,

Chandigarh. 3. The Dy'/Asstt. Commissioner, Central Goods & Service Tax Division-III,

Chandigarh. 4. Guard file.

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File No.APPL-COMMOST/651/2019-GST- APL-CHD

Superintendent (Appeals).

3