https://www.taxtmi.com/caselaws?id=379436 The Court upheld the Tribunal's decision in a case involving the interpretation of Section 106(2A) of the Finance Act, 2013 in relation to the VCES scheme declaration. It was held that as no inquiry had been initiated against the respondents, the declarations under the VCES scheme could not be rejected under Section 106(2). Additionally, the Court found that the inquiry conducted did not justify rejection under Section 106(2) and dismissed the Revenue's arguments. Consequently, the appeals were rejected, with no substantial question of law identified. en-us Thu, 25 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 17:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379436 The Court upheld the Tribunal's decision in a case involving the interpretation of Section 106(2A) of the Finance Act, 2013 in relation to the VCES scheme declaration. It was held that as no inquiry had been initiated against the respondents, the declarations under the VCES scheme could not be rejected under Section 106(2). Additionally, the Court found that the inquiry conducted did not justify rejection under Section 106(2) and dismissed the Revenue's arguments. Consequently, the appeals were rejected, with no substantial question of law identified. Case-Laws Service Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379436