The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the denial of benefit of the Voluntary Compliance Encouragement Scheme (VCES), 2013 of service tax on the ground of violation of section 106 of the Finance Act,2013. Archna Traders, the appellant assessee applied for the VCES Scheme, however, the benefit of the…
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