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2021 (2) TMI 982 - HC - Service TaxSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - short payment of service tax - declaration was rejected by respondent No.4 on the ground of ineligibility with the remarks that the amount of service tax liability was not quantified finally before 30.06.2019 and that investigation was going on - HELD THAT:- In response to summons dated 10.04.2019, petitioner had submitted letter dated 04.06.2019 furnishing details of royalty paid to the government and service tax / GST paid on the said royalty payment, the details of which have been mentioned at page 43 of the paper-book which comes to the total figure of ₹ 47,37,377.00. However, at page 43 we find a note that the said service tax liability was not acceptable to the petitioner. From these two documents, no acknowledgment or admission of service tax liability by the petitioner is discernible. Also, the petitioner has stated about the details of royalty paid to the government and service tax / GST paid on the said royalty payment - Though learned counsel for the petitioner would like to submit that it was a clerical and inadvertent mistake as instead of the word 'paid' it should have been 'payable', we do not find any such indication either in the writ petition or in any of the documents annexed to the writ petition. The only time such a statement was made was when the petitioner wrote to the designated committee on 10.01.2020 explaining that ₹ 47,37,377.00 was the service tax liability for the period from 2016-17 and April, 2017 to June, 2017. But there is no pleading to that effect. There are no acknowledgment or admission by the petitioner of its service tax liability for the period under investigation prior to 30.06.2019 which is the cutoff date under the scheme - decision of respondent No.4 dated 04.03.2020 to reject the declaration of the petitioner dated 31.12.2019 on the ground that service tax liability of the petitioner was not quantified prior to 30.06.2019 cannot be faulted - petition dismissed.
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