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2021 (2) TMI 379 - HC - Service TaxSVLDRS - Eligibility of the declarant for making a declaration under the category of ‘investigation, enquiry or audit’ or maintainability of such declaration on the ground that the amount of tax dues was not quantified on or before 30.06.2019 - Rejection of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- In THOUGHT BLURB VERSUS UNION OF INDIA AND ORS. [2020 (10) TMI 1135 - BOMBAY HIGH COURT], this Court faced with a similar issue and it was held that there is a letter of respondent No.3 to the petitioner quantifying the service tax liability for the period 1st April, 2016 to 31st March, 2017 at ₹ 47,44,937.00 which quantification is before the cut off date of 30th June, 2019 and on the other hand for the second period i.e. from 1st April, 2017 to 30th June, 2017 there is a letter dated 18th June, 2019 of the petitioner addressed to respondent No.3 admitting service tax liability for an amount of ₹ 10,74,011.00 which again is before the cut off date of 30th June, 2019. Thus, petitioner’s tax dues were quantified on or before 30th June, 2019 and there are no hesitation to hold that petitioner was eligible to file the application (declaration) as per the scheme under the category of enquiry or investigation or audit whose tax dues stood quantified on or before 30th June, 2019. In the present case, the petitioner in its letter dated 10.05.2019 had clearly admitted service tax dues of ₹ 64,72,543.00 for the period under consideration. This acknowledgment or admission by the petitioner was before the cut-off date of 30.06.2019. In fact, in the final audit report dated 07.11.2019, reference has been made to this letter dated 10.05.2019 wherein petitioner had admitted service tax liability of ₹ 64,72,543.00. Though the final audit report may be post 30.06.2019, the admission of the petitioner was certainly prior to 30.06.2019 - rejection of the declaration of the petitioner dated 02.12.2019 by the designated committee on 12.02.2020 is not justified. Petition allowed.
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