Law and Practice : Digital eBook
Research is most exciting & rewarding
Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser
2023 (3) TMI 692 - AT - Service Tax
Short payment of service tax - SVLDR Scheme - suppression of facts from the Department regarding pending investigation against them - 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] where it was held that whenever and wherever the scheme talks about an enquiry or investigation or audit, the date 30.06.2019 carries considerable significance and becomes relevant. The enquiry or investigation or audit should commence prior to 30.06.2019. Though Clause (f) of subsection (1) of Section 125 does not mention the date 30.06.2019 by simply saying that a person making a voluntary disclosure after being subjected to any enquiry or investigation or audit would not be eligible to make a declaration, the said provision if read and understood in the proper context would mean making of a voluntary disclosure after being subjected to an enquiry or investigation or audit on or before 30.06.2019. Such a view if taken would be a reasonable construct consistent with the objective of the scheme.
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.