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2019 (5) TMI 263 - AT - Service TaxVoluntary Compliance Entitlement Scheme - Department rejected the VCES application for the reason that audit was initiated as departmental internal audit team had visited the appellant’s Unit on 26.11.2013 and that VCES application cannot be entertained in view of section 106(2) of the Finance Act, 2013 - CBEC Circular No.170/5/2013-ST, dated 08.08.2013 - HELD THAT:- In the present case, the department though contends that they have visited the premises on 26.11.2012 no documents have been produced to establish the same. From the Circular, the department is duty bound to maintain register of visit for audit purposes. The learned Authorised Representative for Revenue represented that though two letters were sent to the department no reply has been received so far. It has to be then concluded that the department has no documents to establish their contention that they have visited the premises on 26.11.2012. More so, in the reply to the show-cause notice itself, the appellant has taken the plea that there has been no visit of audit party on 26.11.2012. It is also submitted that the father of the appellant had passed away on 08.11.2012 and the office was closed during the said period. The department then has to establish that they had visited the premises on 26.11.2012. A letter merely requesting for furnishing of documents cannot be considered as initiation of audit as clarified by the Board in the said Circular, dated 08.08.2013. There is no hesitation to conclude that the rejection of VCES stating the reason that audit has been initiated is against the facts of the case - appeal allowed - decided in favor of appellant.
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