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2022 (11) TMI 1148 - HC - Service TaxBenefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - It is submitted that on 21.06.2019 itself, the petitioner had admitted and quantified the service tax payable by him of a sum of Rs.50,50,277/- and the same was done prior to 30.06.2019 as per the Scheme - HELD THAT:- The undisputed material on record indicates that on 21.06.2019 i.e., prior to the cut of date 30.06.2019, the petitioner had admitted and quantified the service tax payable by him as Rs.50,50,277/-. Since the petitioner has already made payment of the amount in respect of which, he had claimed the benefit under the SVLDRS scheme much prior to submitting Form SVLDRS-1, the petitioner would be entitled to avail the benefit under the SVLDRS Scheme and rejection of the same by the respondents by issuing the impugned communication is clearly arbitrary, illegal and contrary to law as well as the provisions of the said Scheme and the same deserves to be quashed - since the petitioner would be entitled to waiver of 50% of the sum of Rs.53,88,248/- is Rs.26,94,124/-, the sum of Rs.50,50,277/- which is already admitted/quantified and paid by him would be far in excess of the said 50% is Rs.26,94,124/-. Contention of the respondents that the petitioner would not be entitled to the benefit of the Scheme in view of discrepancy between the admitted/quantified amount and the amount shown in Form SVLDRS-1 cannot be accepted. Petition allowed.
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