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2018 (7) TMI 535 - AT - Service TaxRejection of declaration under VCES Scheme - rejection on the ground that the Appellant has failed to provide the proof of payment for the Service Tax liability under VCES Scheme - Held that:- As is evident from the records, the Appellant has paid Service Tax as per VCES declaration in time. Therefore, VCES Declaration is accepted. The Appellant has filed declaration in terms of VCES Declaration Scheme, 2013 on 26.12.2013 by declaring the taxable services to the tune of ₹ 32,53,350/- on which the Service Tax liability works out to ₹ 4,02,114/-. 50% of the said amount has been paid by the Appellant on 30.12.2013 and remaining amount was paid on 17.2.2014 - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return and the authorities below have not considered these amounts having been paid separately by the Appellant for the amount declared in VCES Scheme. If the same has been taken into consideration, their VCES Declaration would have been accepted. Admittedly, both the authorities below have not considered these facts, therefore, the impugned order deserves no merits. Appeal allowed.
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