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2019 (11) TMI 11 - HC - Service TaxApplicability of provisions of Section 106(2A) of the Finance Act, 2013 - no inquiry had been initiated against the respondents herein to warrant rejection of the declaration made under the VCES scheme. Maintainability of declaration - whether the information sought from M/s.Marvel Realtors was an inquiry of roving nature and, therefore, the declaration ought to have been accepted? HELD THAT:- Reliance placed in the case of THE COMMISSIONER OF CENTRAL TAX PUNE I COMMISSIONERATE VERSUS MARVEL LANDMARKS PVT. LTD., M/S. MARVEL SIGMA HOMES PVT. LTD. [2019 (5) TMI 164 - BOMBAY HIGH COURT] where it was held that The Tribunal found that the enquiry being made in respect of the respondents were in nature of roving enquiry, not hit by Section 106(2) of the Finance Act, 2013. In view of above questions, these questions as proposed do not give rise to any substantial question of law. Thus, not entertained - appeal dismissed.
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