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2023 (3) TMI 892 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) i.e., SVLDR Scheme, 2019 - requirement to deposit 50% of the disputed amount - HELD THAT:- Undisputed facts of the case are, assessee had indeed deposited Rs.2,52,46,749/-. The show-cause notice demand is for Rs.1,77,06,985/-. 50% of the same comes to Rs.88,53,492/-. Admittedly, assessee's amount of Rs.92,00,000/- is already with the Revenue. It is the contention of Shri. Neeralgi that the Designated Committee could have taken note of only Rs.27,66,646/- which was in pre-deposit. It may be recorded that, whether the amount is paid as pre-deposit while filing the appeal or the amount is already deposited as tax, the same goes to the Treasury of the Central Government and must be accounted for. Once it is not denied that the assessee's amount of Rs.92,00,000/- was already in deposit with the Treasury of the Central Government, there are no reason to interfere with the order passed by the Hon'ble Single Judge in this intra-Court appeal. Appeal dismissed.
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