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2016 (9) TMI 899 - DELHI HIGH COURTVCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as per department - on the date of raising the invoice for rendering services, the rate of tax stood revised to 12.36% - Held that:- it was not obligatory for the Respondent to inform the Petitioner what the correct rate of service tax was. It was for the Petitioner to have ascertained the correct rate of tax and calculated the service tax liability accordingly. There is no provision in the VCES, which permits correction of errors of this nature by the Petitioner. In this writ petition, the Court is called upon to examine if the Respondent has committed any legal error in rejecting the application of the Petitioner under the VCES. The Court is unable to find any such error either in fact or in law. Consequently the relief prayed for by the Petitioner cannot be granted. - Decided against the petitioner
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