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2017 (12) TMI 1440 - AT - Service TaxRejection of VCES application - the Revenue noticed that the appellant has failed to declare his service tax liability properly and by-alleging substantial misdeclration of service tax dues in the VCES declaration, a SCN was issued - Held that: - the total amount of consideration received by the appellant has not been found to be any different from what was declared - Revenue has not made out a case of substantial misdeclaration in this case. They have not brought on record any contract or document which indicates that the appellant has not made full declaration of the service tax liability for the disputed period. The Revenue has only taken a different interpretation as far as the classification of services. This cannot tantamount to substantial misdeclaration - tax liability accepted in the VCES by the appellant is not being interfered - appeal allowed - decided in favor of appellant.
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