2023 (5) TMI 974 - AT - Service Tax

Rejection of SVLDRS Application - rejection on the ground that while the Appellant has opted to take advantage of SVLDR Scheme, they did not Appear in the Personal Hearing granted when the Department has raised the demand for balance of Rs.23,002/- - HELD THAT:- This is a peculiar case where the Appellant had paid the entire amount of confirmed demand of Rs.17,43,346/- along with interest of Rs.5,98,748/- and also had made some more pre-deposit at the time of filing the Appeal before the Tribunal. Under the SVLDR Scheme for the amount confirmed against this Appellant, mere payment of about Rs.6,00,000/-would have been enough to get the benefit of this scheme. The Department failed to note that at the very first stage they have paid Rs.10,00,000/- whereas only Rs.5,00,000 was appropriated in the OIO and also noted as deposited by the Appellant in the SVLDRS-2, because of which the Appellant was denied the benefit of the Scheme.

As the Appellant is not contesting the Service Tax and interest and pre-deposit already paid, the same are not part of the present Appeal for the present decision.

The penalties imposed are set aside. No further amount is recoverable from the Appellant. No refund accrues to the appellant - appeal disposed off.