https://www.taxtmi.com/caselaws?id=435154 The CESTAT allowed the appeal, finding that the audit report did not constitute a determination of liability under the Finance Act, 2013. The tribunal held that the appellant was eligible to file a declaration under the Voluntary Compliance Encouragement Scheme (VCES), 2013, despite the pending Show Cause Notice related to a different matter. The Commissioner (Appeals) was deemed to have erred in rejecting the VCES declaration based on the audit report. The CESTAT directed the jurisdictional authority to issue the VCES 2 for the full and final settlement under the Scheme. en-us Mon, 13 Mar 2023 00:00:00 +0530 Tue, 14 Mar 2023 08:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435154 The CESTAT allowed the appeal, finding that the audit report did not constitute a determination of liability under the Finance Act, 2013. The tribunal held that the appellant was eligible to file a declaration under the Voluntary Compliance Encouragement Scheme (VCES), 2013, despite the pending Show Cause Notice related to a different matter. The Commissioner (Appeals) was deemed to have erred in rejecting the VCES declaration based on the audit report. The CESTAT directed the jurisdictional authority to issue the VCES 2 for the full and final settlement under the Scheme. Case-Laws Service Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435154