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2017 (4) TMI 1171 - HC - Service TaxRejection of VCES-1 declaration - the case of the Revenue that the declaration was liable to be rejected under the provisions of Section 111 of the FA, 2013 as an enquiry was initiated against the respondent–assessee by the DGCEI - Held that: - The Board Circular, dated 25.11.2013 clarifies that in cases where the documents like the balance sheets, profit and loss account etc. are called for, by the Department in the enquiries of roving nature, while quoting the authority of Section 14 of the Central Excise Act in a routine manner, the Commissioner concerned would be entitled to take a view on merit, taking into account the facts and circumstances of each case, as to whether the enquiry is of roving nature or whether the provisions of Section 106 (2) of the Act are attracted to such cases - The appellant cannot rely on the SCN, dated 17.10.2014 to substantiate the case of the appellant as the said sSCN was served on the respondent assessee after the assessee had tendered the declaration on 31.12.2013 - appeal dismissed - decided against Revenue.
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