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2018 (5) TMI 1210 - AT - Service TaxVoluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration needs to be rejected, relying upon the Board's clarification No. 174/9/2013-ST dated 25/11/2013 - Held that: - Similar issue came up for consideration before the Hon'ble High Court of Gujarat in the case of Sadguru Construction Company v. Union of India [2014 (5) TMI 219 - GUJARAT HIGH COURT], where even the CBEC clarification dated 08/08/2013 on the issue was also considered by the Hon'ble High Court and in paragraph 31, quashed and set aside the communication which rejected the VCES declaration - appeal allowed - decided in favor of appellant.
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