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2019 (10) TMI 1043 - AT - Service TaxVCES Declaration - reopening of proceedings/VCES Assessment on the basis of declarations made - HELD THAT:- The discharge certificate is issued by the department on 11.04.2014 and the show cause notice is subsequently issued on 29.12.2014 - The Tribunal in the case of Ashok Kumar Kesharwani [ 2019 (5) TMI 1247 - CESTAT ALLAHABAD ] had occasion to analyse similar situation wherein the Tribunal held that after acceptance of the declaration and issuance of discharge certificate the department cannot reopen the proceedings in respect of the declarations made. It would result in deviation from the immunity provided under section 108 of the Finance Act 2013 and would render the scheme redundant and meaningless. When the declaration is filed, the department gets sufficient time to enquire and satisfy as to the category of service and value declared. On entertaining a different view the department cannot allege misdeclaration. There should be substantial and conscious misdeclaration for reopening a matter for which discharge certificate is issued - There is no evidence to show that there is any conscious and substantial misdeclaration on the part of the respondent. The Tribunal in the case of Sravanthi Contractors and Developers [ 2019 (9) TMI 648 - CESTAT HYDERABAD ] had followed the decision in the case of Frontline Builders & Developers reported in 2017 (12) TMI 1440 - CESTAT BANGALORE to hold that unless there is substantial misdeclaration, the VCES assessment cannot be reopened. Appeal dismissed - decided against Revenue.
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