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    <title>Declaration under sub-section (1) of section 107 of the Act</title>
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    <description>Form VCES-1 requires disclosure of service tax, education cesses and specified finance amounts with tax return period and service wise calculations, accompanied by a calculation sheet and supporting documents; the declarant must verify accuracy, confirm no applicable exclusions or pending inquiries as of the scheme cut off, sign in an indicated capacity, submit to the designated Central Excise Officer, and obtain an acknowledgement in Form VCES-2.</description>
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