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    <title>2018 (4) TMI 1467 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, ruling that the respondent was entitled to the benefits of the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The appeal by the Department was dismissed, affirming that the respondent had complied with the Scheme&#039;s requirements. The judgment emphasized the need to adhere to the Scheme&#039;s provisions for determining eligibility and payment modalities, ensuring tax liabilities were settled as per the Scheme&#039;s guidelines.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359356</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision, ruling that the respondent was entitled to the benefits of the Service Tax Voluntary Compliance Encouragement Scheme, 2013. The appeal by the Department was dismissed, affirming that the respondent had complied with the Scheme&#039;s requirements. The judgment emphasized the need to adhere to the Scheme&#039;s provisions for determining eligibility and payment modalities, ensuring tax liabilities were settled as per the Scheme&#039;s guidelines.</description>
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