https://www.taxtmi.com/caselaws?id=345878 The Tribunal allowed the appeal in favor of the appellant, setting aside the decision of the Adjudicating Authority. The Tribunal found that the appellant's VCES declaration, despite a minor discrepancy, was true to a high extent, and the rejection of the VCES application for a technical lapse was deemed improper. The Tribunal noted that no substantial falsity was present in the declaration, as the difference between the declared and actual values was minimal due to a clerical error. Therefore, the appellant was granted relief under the VCES Scheme. en-us Fri, 14 Jul 2017 00:00:00 +0530 Fri, 10 Nov 2017 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345878 The Tribunal allowed the appeal in favor of the appellant, setting aside the decision of the Adjudicating Authority. The Tribunal found that the appellant's VCES declaration, despite a minor discrepancy, was true to a high extent, and the rejection of the VCES application for a technical lapse was deemed improper. The Tribunal noted that no substantial falsity was present in the declaration, as the difference between the declared and actual values was minimal due to a clerical error. Therefore, the appellant was granted relief under the VCES Scheme. Case-Laws Service Tax Fri, 14 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345878