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    <title>Audit initiated against service recipient cannot be a ground to reject VCES declaration of the Assessee</title>
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    <description>An audit of a service recipient does not make the service provider ineligible for the Voluntary Compliance Encouragement Scheme under Section 106(2) where no audit or objection was initiated or communicated to the provider before the statutory cut-off; a departmental communication after the cut-off is merely an intimation and not pre cut off audit initiation.</description>
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      <description>An audit of a service recipient does not make the service provider ineligible for the Voluntary Compliance Encouragement Scheme under Section 106(2) where no audit or objection was initiated or communicated to the provider before the statutory cut-off; a departmental communication after the cut-off is merely an intimation and not pre cut off audit initiation.</description>
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