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    <title>2018 (4) TMI 974 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the declaration under the Voluntarily Compliance Encouragement Scheme, 2013 (VCES) due to non-compliance with payment conditions. The appellant was held liable for interest on delayed service tax payment from the enactment of the Finance Act, 2010, and not from 01.06.2007 as contended by the Revenue. The decision emphasized the significance of adhering to payment conditions outlined in the statutory scheme.</description>
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      <description>The Tribunal upheld the rejection of the declaration under the Voluntarily Compliance Encouragement Scheme, 2013 (VCES) due to non-compliance with payment conditions. The appellant was held liable for interest on delayed service tax payment from the enactment of the Finance Act, 2010, and not from 01.06.2007 as contended by the Revenue. The decision emphasized the significance of adhering to payment conditions outlined in the statutory scheme.</description>
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