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2018 (2) TMI 1032 - AT - Service TaxVoluntary Compliance Entitlement Scheme - declaration under VCES rejected alleging that in the adjudication for the period up to 2007-08, there was a demand of ₹ 1,83,849/- under Works Contract Service and hence the appellant suffered from disqualification under second proviso to Section 106(1) - Held that: - the VCES scheme is part and parcel of Finance Act, 1994 and all the provisions of the Finance Act are applicable to the scheme to the extent of specifically excluded - the appellant attracts disqualification because demand was confirmed against him under the WCS for the period 2007-08 which clearly covered under Section 106(2) of the Finance Act, 2013 - appeal dismissed - decided against appellant.
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