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    <title>2023 (5) TMI 893 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal upheld the decision of the adjudicating authority, ruling in favor of the respondent. The tribunal found that the respondent had paid the service tax under the Voluntarily Compliance Encouragement Scheme (VCES) and was entitled to immunity from penalties and interest. Consequently, the demand for service tax was dropped for the specified period, and the Revenue&#039;s appeal was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438086</link>
      <description>The appellate tribunal upheld the decision of the adjudicating authority, ruling in favor of the respondent. The tribunal found that the respondent had paid the service tax under the Voluntarily Compliance Encouragement Scheme (VCES) and was entitled to immunity from penalties and interest. Consequently, the demand for service tax was dropped for the specified period, and the Revenue&#039;s appeal was rejected.</description>
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