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Rejection of Service Tax Compliance Application Overturned Due to General DGCEI Letter and Time-Barred Notice Under 2013 Scheme.

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....Rejection of application under Service Tax Voluntary Compliance Encouragement Scheme, 2013 – Letter issued by DGCEI is of roving nature and does not attract the rejection of the declaration - Notice proposing to reject the declaration is time barred in view of the clarificatory circular issued by CBE&C - AT....