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    <title>2016 (2) TMI 25 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, overturning the rejection of the VCES application for service tax liability due to a shortfall in the initial payment. The Tribunal emphasized procedural fairness, noting the absence of deliberate default by the appellant and the lack of opportunity to rectify the payment shortfall before the final deadline. It distinguished the case from a previous ruling, highlighting the importance of providing chances to address errors before outright rejection. The decision focused on upholding the VCES scheme and ensuring due process in such matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271320</link>
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