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2016 (4) TMI 289 - AT - Service TaxEntitlement for the benefit of VCES Scheme notified under Finance Act, 2013 - Respondent applied for registration, obtained assessee code number and attempted to deposit 50% amount on 31/12/2013 however due to system fault the amount could not be deposited and report is on record which shows that ‘assessee code invalid' - Held that:- it is observed that on 31/12/2013 respondent's bank account in IDBI bank shows credit balance of more than 50% amount which was to be deposited. In view of this, respondent has scrupulously followed the procedure and complied with condition i.e. applied for registration and attempted to deposit the amount on the due date i.e. 31/12/2013 but only due to system fault online, the respondent could not deposit the amount which is beyond their control. Therefore, it can be construed that there is no delay on the part of the respondent, hence though the payment finally made on 01.01.2014 the same can be treated as if, payment was made on 31/12/2013. - Decided against the revenue
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