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2020 (8) TMI 343 - HC - Service TaxRejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground that the audit was conducted and conveyed on 02nd July, 2019 and amount of duty involved in the audit had not been quantified on or before the 30th day of June, 2019 - HELD THAT:- This Court is of the view that the duty liability stood admitted in an oral statement by the petitioner before 30th June, 2019 and consequently stood quantified prior to the cut-off date in accordance with the beneficial circulars dated 12th December, 2019 and 27th August, 2019 issued by the Central Board of Indirect Taxes and Customs - This Court is further of the opinion that a liberal interpretation has to be given to the SVLDRS, 2019 and the circulars issued by Central Board of Indirect Taxes and Customs as their intent is to unload the baggage relating to legacy disputes under the Central Excise and Service Tax and to allow the businesses to make a fresh beginning. The Designated Committee is directed to decide the petitioner’s application in accordance with the observations and findings of this Court after giving an opportunity of hearing to the petitioner - list the matter before the Designated Committee on 03rd September, 2020 at 11:00 A.M.
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