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2019 (3) TMI 1434 - AT - Service TaxRejection of VCES Scheme - rejection on the ground that the amount should have been paid after the enactment and payment before the date of enactment i.e., 10.5.2013 would take the amounts deposited by the appellant out of the scheme - Held that:- A similar issue came up before the Hon’ble High Court of Gujarat in the case of Sadguru Construction Co [2014 (5) TMI 219 - GUJARAT HIGH COURT]. The issue involved in that case was whether the amounts paid by the declarants under VCES before VCES came into statute by the Finance Act can be considered as amount paid towards VCES or otherwise. Their Lordships, after considering the entire scheme has held that the amounts paid before VCES came into existence can also be considered for as towards compliance of the declaration made. Appeal is allowed holding that VCES declarations made by the appellant be accepted.
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