Pendency of audit against service recipient couldn't be a ground to reject VCES declaration of asses

Service-tax : Where audit had been initiated at end of service recipient and on basis thereof, department asked assessee to pay service tax vide letter issued on or after 1-3-2013, same cannot be regarded as 'initiation of audit before 1-3-2013' against assessee; hence, assessee's declaration under VCES cannot be rejected