https://www.taxtmi.com/caselaws?id=326614 The Tribunal overturned the Commissioner's decision, ruling in favor of the appellant in a case concerning a VCES declaration. The appellant rectified an arithmetical mistake promptly and paid correct dues with interest before the deadline. The Tribunal found the appellant entitled to a 40% deduction under Notification No. 1/2006-ST for including food items in gross receipts. It concluded that there was no evidence of intentional false declaration, only a genuine error rectified in good faith, allowing the appeal and setting aside the Commissioner's order. en-us Fri, 26 Feb 2016 00:00:00 +0530 Tue, 04 Oct 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326614 The Tribunal overturned the Commissioner's decision, ruling in favor of the appellant in a case concerning a VCES declaration. The appellant rectified an arithmetical mistake promptly and paid correct dues with interest before the deadline. The Tribunal found the appellant entitled to a 40% deduction under Notification No. 1/2006-ST for including food items in gross receipts. It concluded that there was no evidence of intentional false declaration, only a genuine error rectified in good faith, allowing the appeal and setting aside the Commissioner's order. Case-Laws Service Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326614