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2023 (4) TMI 771 - HC - Service TaxSeeking direction to deposit the discounted amount under the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - It is the contention of petitioner that due to reasons beyond his control [Covid-19 pendemic], the petitioner could not avail the benefit under said scheme by depositing the said amount before the last date - HELD THAT:- The SVLDRS scheme is a complete code in itself. It is trite law that in tax jurisprudence, any provision relating to concession/discount/rebate are to be construed strictly and any doubt arising therefrom has to be decided in favour of the Revenue. In NOVOPAN INDIA LTD. VERSUS COLLECTOR OF C. EX. AND CUSTOMS, HYDERABAD [1994 (9) TMI 67 - SUPREME COURT], the Apex Court held that a person, invoking an exception or exemption provisions, to relieve him of tax liability must establish clearly that he is covered by the said provisions and, in case of doubt or ambiguity, the benefit of it must go to the State. The extension of time is sought by the petitioner to deposit the discounted tax under the Scheme cannot be granted since it would violate the very essence and ethos of the Scheme - Petition disposed off.
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