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Entity Ineligible for 2013 Service Tax Scheme Due to Ongoing Audit as per Section 106(2) of Finance Act.

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....Benefit of VCES - the matter was under consideration of audit as on 1.3.2013, which is not yet being over. Therefore, as per Section 106(2) of the Finance Act, the petitioner is not entitled to get the benefit of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - HC....

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