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2017 (9) TMI 454 - AT - Service TaxVoluntary Compliance Entitlement Scheme (VCES) - VCES declaration filed by the appellant is liable to be rejected as they have not made full and true declaration - Held that: - the SCN alleges that appellant had suppressed the value of the services rendered by them under the category of Renting of Immovable Property Services and Restaurant Services. The adjudicating authority in paragraph No. 20 and paragraph No. 23 has categorically recorded, how there is suppression value of the services rendered by the appellant had taken place, which is accepted as appellant has filed VCES declaration, though rejected by authority - it is noticed from the grounds of appeal appellant is not contesting the same by adducing any evidence to support his case and only tried to counter the findings by stating that they had filed VCES declaration - VCES declaration rightly rejected - appeal dismissed - decided against appellant.
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