2016 (9) TMI 899

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....or Standing Counsel with Mr. Gagan Kumar Singhal, Advocate fore the Respondents. ORDER 1. The Petitioner is engaged in the business of hardware and provision of software computer services on the placing of orders. The Service Tax Department introduced the Voluntarily Compliance Encouragement Scheme (VCES) in 2013. The Petitioner, for the period 1st April 2011 to 31st December 2012, applied under....

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....hat the Petitioner has filed the present writ petition seeking quashing of the above rejection and for a direction to the Respondent to accept the declaration of the Petitioner under the VCES. 3. Learned counsel for the Petitioner states that the actual shortfall in the deposit of service tax does not work out to even 0.1% and applying the de minimis principle, the lapse of the Petitioner should ....