https://www.taxtmi.com/caselaws?id=444993 The appeal concerning the denial of the VCES Scheme benefit was dismissed. The appellant contended that no inquiry was initiated against them but rather against another entity, challenging the application of Section 106. However, the designated authority determined that the appellant was ineligible under Section 106(2) since a summon had been issued before the March 1, 2013, cut-off date. Consequently, the impugned order was upheld, affirming the appellant's ineligibility for the scheme. en-us Thu, 26 Oct 2023 00:00:00 +0530 Sat, 28 Oct 2023 08:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444993 The appeal concerning the denial of the VCES Scheme benefit was dismissed. The appellant contended that no inquiry was initiated against them but rather against another entity, challenging the application of Section 106. However, the designated authority determined that the appellant was ineligible under Section 106(2) since a summon had been issued before the March 1, 2013, cut-off date. Consequently, the impugned order was upheld, affirming the appellant's ineligibility for the scheme. Case-Laws Service Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444993