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2021 (8) TMI 397 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - seeking adjustment of pre-deposit amount - Renting of Immoveable Property of Service - Circular bearing No. 1071/4/2019-CX.8 by the Department dated 27-8-2019 - HELD THAT:- It is to be noted that the petitioner at an earlier point of time in its communication dated 7-8-2013 to the Assistant Commissioner of Service Tax, Division-II, Bangalore had stated that the entire amount payable towards the service tax on rent as regards the show cause notice for the period 1-4-2008 to 31-3-2011 had been paid and details of the challans are produced alongwith the letter dated 7-8-2013, a copy of which has been produced by way of a memo dated 19-2-2021 - It is also to be noted that the show cause notice issued at Annexure-A also refers to the period of 1-4-2008 to 31-3-2011 and accordingly, the contention that there is co-relation with the deposits made by the petitioner cannot be brushed aside without further enquiry as sought for in the present petition. It is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communication dated 8-1-2021, the objection has been addressed. The Estimation in SVLDRS-2 at Annexure-C dated 9-12-2019 is set aside and consequently the Statement in Section 127 in Form SVLDRS-3 at Annexure-G dated 27-2-2020 is also set aside. The Declaration in Form No. 1 is to be reconsidered and a Discharge Certificate if eligible to be made out in SVLDRS-4 - Application disposed off.
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