2023 (3) TMI 578 - AT - Service Tax

Misdeclaration in SVLDR Scheme - Non-payment of Service tax - appellant engaged in providing services as Direct Selling Agent of M/s. Safe & Secure Online Marketing Private Limited - no summons were served upon the appellant before filing of the declaration in Form-SVLDRS-I under the Scheme - HELD THAT:- The issue herein is squarely covered by the ruling of Hon’ble Bombay High Court in the case of M/s. New India Civil Erectors Pvt. Ltd. [[2021 (3) TMI 545 - BOMBAY HIGH COURT]].

Further, it is observed that no mis-declaration has been found in the declaration filed under the Scheme by the appellant. Further, no enquiry was pending against the appellant as on the date of filing of the declaration under the scheme.

Appeal allowed - decided in favor of appellant.