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2024 (2) TMI 308 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amount pre-deposited by the petitioner which was appropriated by the Assistant Commissioner is to be set off against the tax amount confirmed by the Assistant Commissioner and affirmed by the Commissioner of Appeals or not - HELD THAT:- The amount that was pre-deposited by the petitioner is available for being set off in terms of Section 124(2) of Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019. The petitioner is entitled to deduct Rs. 15,35,735/- being the amount pre-deposited by the petitioner during the course of investigation in terms of Section 124(2) of Sabka Vishwas - (Legacy Dispute Resolution) Scheme, 2019 from the aforesaid sum of Rs. 18,99,158.40 Thus, the petitioner is required to pay only a sum of Rs. 3,63,419/- (Rs. 18,99,154.40 – Rs. 15,35,735/-) and not Rs. 12,75,256/- - amounts quantified as payable both by the petitioner in Form SVLDRS-1 and by the respondent vide impugned Form SVLDRS- 3 dated 19.11.2019 are incorrect - Thus, the amount quantified by the petitioner should have been Rs. 3,63,419/- and not Rs. 3,53,803/- in Form SVLDRS-1. Therefore, Rs. 12,75,258/- quantified by the respondent in the impugned SVLDRS-3 is also incorrect. The petitioner shall pay a sum of Rs. 3,63,419/- as quantified above within 30 days of receipt of this order together with interest at 12% from the 30th day of expiry of Form SVLDRS-2 - In case, the petitioner has already paid an amount of Rs. 3,53,803/-, the petitioner shall pay only the differential amount of Rs. 9,616/- - Petition disposed off.
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