CESTAT upheld the impugned order in part, dismissing the appellant's challenge to rejection of a VCES declaration and second rectification application. The Tribunal found no breach of natural justice in denial of a further personal hearing, noting the appellant filed a second rectification months after the first and impermissibly sought to re-agitate the competent authority's VCES rejection instead of pursuing the prescribed appellate remedy. Errors alleged did not constitute an obvious error under section 74 of the Finance Act. On merits, the Tribunal agreed the services rendered to various public sector entities were taxable (subject to abatement under the valuation rules) and not exempt, and therefore sustained the demand while allowing the appeal only insofar as recorded in the impugned order.
CESTAT upheld the impugned order in part, dismissing the appellant's challenge to rejection of a VCES declaration and second rectification application. The Tribunal found no breach of natural justice in denial of a further personal hearing, noting the appellant filed a second rectification months after the first and impermissibly sought to re-agitate the competent authority's VCES rejection instead of pursuing the prescribed appellate remedy. Errors alleged did not constitute an obvious error under section 74 of the Finance Act. On merits, the Tribunal agreed the services rendered to various public sector entities were taxable (subject to abatement under the valuation rules) and not exempt, and therefore sustained the demand while allowing the appeal only insofar as recorded in the impugned order.
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