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Appellant's VCES Declaration Rightfully Rejected Due to Non-Payment of Service Tax on Electricity Distribution Services.

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....VCES Scheme - There was no dispute that the audit was undergoing of the appellant’s records, therefore the issue of non-payment of service tax on the services in relation to the distribution of electricity was with the audit. Therefore the appellant was not eligible for the immunity provided under VCES Scheme - VCES declaration rightly rejected. - AT....