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2024 (4) TMI 561 - HC - Service TaxSVLDRS - Benefit of the Amnesty Scheme opted - non-payment of service tax in respect of services rendered under the head of commercial training and coaching services - failure to make payment on account of technical glitch or not - HELD THAT:- Taking note of the report issued by the Assistant Director attached to the office of the Principal Additional Director General of Systems and Data Management GST and Central Excise, GST Bhavan, Chennai, the contention of the appellant regarding technical glitches of the system cannot be accepted - this is a case where the appellant who had applied for the benefit of the Amnesty Scheme was well aware of the strict time schedule that had to be adhered to for making payments under the Scheme. It clearly comes out through the affidavit of the appellant himself that he came to know of the SVLDRS-3 intimation only on 15.06.2020, which was well after the last date of 31.03.2020 for making payments as originally envisaged under the Scheme. While the appellant apparently accessed the web portal of the SVLDRS on 29.06.2020, he does not appear to have attempted to make the payment envisaged since such details have not been captured by the system. The terms of the Amnesty Scheme being of the nature of an exemption from the requirement to pay the actual tax due to the government, have to be considered strictly in favour of the revenue and against the assessee, and hence the appellant cannot be permitted to avail the benefit of the Scheme on the facts of the instant case - Appeal dismissed.
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