AdvertisementKlarissa Property Developers Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The appeal before the CESTAT Mumbai challenged the rejection of the appellant’s declaration under the Service Tax Voluntary Compliance Encouragement Scheme (VCES), 2013. The appellant had declared a service tax liability of ₹5,15,000 in respect of construction of a residential complex for the period from October 2007 to December 2012. The declaration was rejected on the ground that an enquiry initiated against the appellant before 01.03.2013 was pending and had proceeded through ad...