Voluntary Compliance Entitlement Scheme Denied for Unregistered, Untaxed Service; Discovery Precludes Post-Discovery Compliance Claims.

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....Rejection of benefit of Voluntary Compliance Entitlement Scheme - The rigour of such taxing statute cannot be whittled down by the appellant by seeking to invoke so called voluntary compliance that too after the fact that the service has not been registered or has not been taxed was discovered by the department.....