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2017 (2) TMI 319 - AT - Service TaxRejection of VCES declaration - clerical error - the appellant had wrongly mentioned in Sl.No.6 of the said declaration. The tax liability of ₹ 4,08,857/- admitted by them was correctly declared in the enclosures attached to the said declaration. The appellants have also admittedly paid 50% of the said liability amounting to ₹ 2,04,429/- at the time of filing the declaration - Held that: - it was not intended to file a wrong declaration but it was a typographical error - the appellant has fulfilled his actual tax liability at the time of filing the declaration and the enclosures contained correct amount disclosed, one typographical error cannot dis-entitled the appellant from the benefit of the scheme in so far as the amount declared therein dues concerned. APMC contract - some amount was held back by APMC as security deposit. The Service Tax liability on the said amount works out to ₹ 44,903/-, appellant had accidentally failed to consider the said liability while declaring the VCES declaration - Held that: - the appellant had failed to consider this said amount in VCES declaration, no benefit in respect of said duty and penalty can be granted to the appellant. Appeal disposed off - decided partly in favor of appellant.
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