2018 (7) TMI 535

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..... he appeal is against the impugned order wherein the declaration under VCES Scheme, 2013 has been rejected. 2. The facts of the case are that the Appellant filed a declaration under VCES Scheme, 2013 on 26.12.2013 for the period October 2012 to December 2012. The Appellant also paid 50% of the Service Tax upto 30.12.2013 and the remaining Service Tax was paid on 17.02.2014. This payment of Service .....

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..... without examining the said fact, have rejected the VSES declaration and, therefore, impugned order is to be set aside. 4. On the other hand, learned A.R. reiterated the impugned order. 5. Heard the parties, considered the submissions and perused the records. 6. On perusal of the records, I find that the Appellant has filed declaration in terms of VCES Declaration Scheme, 2013 on 26.12.2013 by .....

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