As per the circular No.170 issued by CBEC, Assessee who had paid the Service Tax before declaration of VCES but failed to file service tax returns cannot apply under VCES for exeption of late fee of Rs.2000 or Rs.20,000 (Max).
Superintendent is not accepting the application as per above mentioned circular, but as per my opinion circular is binding on department only & not on assessee.
In such a case who is the appellate authoriy to submit the VCES application.
CAclubindia
