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2016 (6) TMI 19 - AT - Service TaxWhether the rejection of declaration filed by the appellant under service tax Voluntary Compliance Encouragement Rules (VCES) is correct or not - investigation against them is still under process - Appellant filed VCES declaration and paid the amount of disputed tax - Designated authority issued show cause notice of his intention to reject the said VCES declaration - Held that:- this issuance of show cause notice is against the Board Circular No. 169/4/2013-ST dated 13/05/2013. The designated authority has to indicate his intention of rejection of VCES within 30 days of the VCES being filed. As the designated authority, has issued a show cause notice beyond the period, as indicated by the Board, the said show cause notice for intention of rejecting the VCES is non-est. Impugned orders is unsustainable and is set aside. - Decided in favour of appellant
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