VCES benefit available even if SCN issued before March 3, 2013 but served after that date

Service Tax : Words 'issued to a person' in section 106 of Finance Act, 2013 have to be construed as 'served to a person'; hence, where a show-cause notice had been 'issued' prior to 1-3-2013 but not 'served' before 1-3-2013, assessee was eligible for Service Tax Voluntary Compliance Encouragement Scheme