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    <title>2016 (2) TMI 984 - CESTAT CHANDIGARH</title>
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    <description>The appellant&#039;s appeal against the rejection of their declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was successful. The rejection was based on summons issued under Section 83 of the Finance Act, 1994, which led to the initial denial. However, as the investigation against the appellant was dropped and they met the eligibility criteria for the scheme, the court found that the appellant was entitled to the benefits of the scheme. The impugned order was set aside, and the appeal was allowed with any consequential relief that may apply.</description>
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      <description>The appellant&#039;s appeal against the rejection of their declaration under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 was successful. The rejection was based on summons issued under Section 83 of the Finance Act, 1994, which led to the initial denial. However, as the investigation against the appellant was dropped and they met the eligibility criteria for the scheme, the court found that the appellant was entitled to the benefits of the scheme. The impugned order was set aside, and the appeal was allowed with any consequential relief that may apply.</description>
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      <pubDate>Thu, 25 Feb 2016 00:00:00 +0530</pubDate>
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