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2018 (6) TMI 1001 - AT - Service TaxRejection of Voluntary Compliance Entitlement Scheme (VCES) Declaration - rejection on the ground that vide letter dt. 28.08.2012 addressed to M/s. Marvel Reality inquiry was initiated against all the appellants. Therefore the case does not fall under the VCES Scheme as per Section 106 (2) of Finance Act, 2013 - Whether the letter dt. 28.8.2012 issued to M/s. Marvel Realtors can be considered as initiation of the inquiry contemplated under Section 106 of the Act? Held that:- All the appellants are private limited company and partnership firm in different names. Therefore the letter addressed to the M/s. Marvel Realtors cannot be considered as service of this letter to all the appellants. Even though the letter was issued, on this technical lapse on the part of the Revenue it cannot be said that the inquiry contemplated under Section 160(2) of the Finance Act was initiated. Tribunal in the case of M/s. L.V. Construction & Company [2016 (1) TMI 825 - CESTAT MUMBAI] relying on the Board Circular No.170/5/2013-ST dt. 08.08.2013 held that where the information is sought of roving nature even though communication regarding information quoted Section 14 of the Act. The provisions of Section 106(2)(a) shall not attract. - In the facts of the present case also the information sought is of roving nature for the reason that the similar information was asked from more than one assessee and the same is not specific in relation to any particular assessee. Therefore the facts of the present case is identical facts of the above decision. Considering both the aspect that first there is no service of any inquiry letter to the appellants, secondly the information sought for by the department is of roving nature, the VCES declaration filed by the appellant is acceptable - appeal allowed - decided in favor of appellant.
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