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of Short payment of tax pursuant to VCES declaration - Regarding the service tax demand, the Tribunal found that the appellant had complied with the conditions of the VCES and settled the tax dues under the SVLDR Scheme, thus nullifying the demand raised under VCES. Concerning the Revenue's appeal, the Tribunal concluded that the demand was duplicative, vague, and hit by limitation, ultimately ruling in favor of the appellant.
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