No denial of VCES declaration showing tax dues under sec. 73A even if earlier notice was issued unde

Service Tax : Declaration filed under Service Tax Voluntary Compliance Encouragement Scheme declaring 'tax dues' under section 73A cannot, prima facie, be rejected on ground that, for earlier/coinciding period, a notice/order was passed under section 73; this is so because earlier notice was under section 73 and not under section 73A