https://www.taxtmi.com/caselaws?id=432179 The appellate tribunal allowed the appeal, ruling in favor of the appellant. It was held that the appellant acted in compliance with the Voluntary Compliance Encouragement Scheme (VCES) by paying the declared liability, despite not receiving the VCES-3 certificate. The tribunal also found that the demand for the period January 2013 to March 2013 was invalid as the appellant had already paid the amount before the issuance of the show cause notice, pursuant to Section 73(3) of the Finance Act, 1994. As a result, the appeal was allowed, and the decision was announced in open court. en-us Tue, 06 Dec 2022 00:00:00 +0530 Fri, 30 Dec 2022 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432179 The appellate tribunal allowed the appeal, ruling in favor of the appellant. It was held that the appellant acted in compliance with the Voluntary Compliance Encouragement Scheme (VCES) by paying the declared liability, despite not receiving the VCES-3 certificate. The tribunal also found that the demand for the period January 2013 to March 2013 was invalid as the appellant had already paid the amount before the issuance of the show cause notice, pursuant to Section 73(3) of the Finance Act, 1994. As a result, the appeal was allowed, and the decision was announced in open court. Case-Laws Service Tax Tue, 06 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432179