2018 (7) TMI 535

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....a, AR ORDER Per Ashok Jindal The appeal is against the impugned order wherein the declaration under VCES Scheme, 2013 has been rejected. 2. The facts of the case are that the Appellant filed a declaration under VCES Scheme, 2013 on 26.12.2013 for the period October 2012 to December 2012. The Appellant also paid 50% of the Service Tax upto 30.12.2013 and the remaining Service Tax was pa....

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....de by the appellant. The authorities below, without examining the said fact, have rejected the VSES declaration and, therefore, impugned order is to be set aside. 4. On the other hand, learned A.R. reiterated the impugned order. 5. Heard the parties, considered the submissions and perused the records. 6. On perusal of the records, I find that the Appellant has filed declaration in terms o....

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.... the impugned order deserves no merits. Accordingly, the same is set aside. As is evident from the records, the Appellant has paid Service Tax as per VCES declaration in time. Therefore, VCES Declaration is accepted. 8. With these terms, the appeal is allowed. [Order dictated in open court] ============= Document 1 COMPUTERISED RECEIPT Name of the Bank PUNJAB NATIONAL BANK Bank Co....