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2020 (1) TMI 1368 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - tax dues to be quantified on or before 30.06.2019 - maintainability of declaration made under the category of investigation, enquiry or audit under the scheme - Board’s circular dated 27.08.2019 - HELD THAT:- There was a clear admission on the part of the petitioner as to its service tax liability and such admission was prior to the cut off date of 30.06.2019. There is admission by the petitioner that the amount of service tax liability for the related period was ₹ 1,26,54,725.00 on 28.06.2019 which was before the cut off date of 30.06.2019 - As held in SAKSHAM FACILITY SERVICES PRIVATE LIMITED VERSUS UNION OF INDIA AND OTHERS [2020 (12) TMI 318 - BOMBAY HIGH COURT] the work “quantified” appearing in the scheme would mean a written communication of the amount of duty payable which would include a letter intimating duty demand or duty liability admitted during enquiry, investigation, audit or audit report and not necessarily the amount crystallized following adjudication - In so far the letter dated 06.09.2019 is concerned, the same was only in reiteration of the admission made by the proprietor on 28.06.2019. Further, such an admission is to be examined not for the purpose of investigation into alleged tax evasion but for the purpose of eligibility under the scheme. Respondents were not justified in rejecting the declaration of the petitioner under the scheme on the ground that quantification of tax dues was not made final on or before 30.06.2019 - Matter is remanded back to respondent Nos.2 and 3 to consider the declaration of the petitioner as a valid declaration under the category of investigation, enquiry or audit in terms of the scheme and after giving due opportunity of hearing grant the consequential relief(s) to the petitioner - Petition allowed by way of remand.
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