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2020 (8) TMI 29 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - contention of the respondents is that Sub Rule (3) of Rule 7 only qualifies Sub Rule (1) of Rule 7 - HELD THAT:- While Sub Rule (1) of Rule 7 specifies the form that has to be used while filing the half yearly returns, Sub Rule(3) clarifies the manner in which the half yearly returns have to be filed by an assessee after 01.10.2011. When so read harmoniously, it would follow that the half yearly return that has to be submitted in the particular form mentioned in Sub Rule (1) had necessarily to be submitted electronically with effect from 01.10.2011 - In the instant case, the petitioner not having filed the returns in electronic form within the period specified in the statute, cannot now be heard to contend that he can file the return in manual form for the purposes of obtaining the benefit applicable to the said category of persons, under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019'. Petition dismissed.
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