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Application Rejected under VCES Due to Disqualification from Previous Demand under Works Contract Service for 2007-08, Section 106(2.

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....Voluntary Compliance Entitlement Scheme - rejection of VCES application - the appellant attracts disqualification because demand was confirmed against him under the WCS for the period 2007-08 which clearly covered under Section 106(2) of the Finance Act, 2013 - AT....