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2018 (3) TMI 1060 - AT - Service TaxRejection of VCES Scheme - learned Commissioner (Appeals) held that the letter dated 8th February 2013 by the Range Superintendent is not an enquiry or an investigation for the purpose of Section 106(2) of the Voluntary Compliance Encouragement Scheme 2013, and thus the respondent is eligible for VCE Scheme, 2013 - invocation of proviso to Section 106(2) (iii) of VCES Act, 2013 - whether the issuance of letter dated 08/02/2013 by the Range Superintendent seeking some information will construe a part of the investigation which bar the respondent from opting from VCES scheme? Held that: - if the investigation under Section 14 of Central Excise Act, 1944 and 72 of Finance Act, 1994and Rule 5A of Service Tax Rules, 1994 is conducted then only the case falls under the category whether of enquiry or investigation as envisaged under Section 106(2)(a)(iii) of Finance Act, 2013 - In the present case the letter issued by the Range Superintendent seeking information does not fall in any of the provisions of Section 14 of Central Excise Act, 1944 and 72 of the Finance Act, 1994 and/or Rule 5A of Service Tax Rules, 1994 - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as enquiry or investigation which debar the respondents from VCES scheme. Appeal dismissed - decided against Revenue.
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