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2021 (4) TMI 647 - HC - Service TaxMaintainability of petition - mandatory requirement with the compliance with the pre-deposit - Sabka Vishwas Legacy Dispute scheme - CENVAT Credit - Renting of Immoveable Property Service - HELD THAT:- On reading of Clause-2(ii) and (iii) of the Circular bearing No.1074/07/2019-CX dated 12.12.2019 and an entire reading of Section 124(2) read with Board Circulars would make it clear that the pre-deposit made at any point of time subsequent to the issuance of show cause notice ought to be taken note of and credit extended while indicating the amount payable by the assessee in the estimate in SVLDRS-3. As it is specifically clarified that manual processing of declaration would be allowed subject to conditions mentioned in the communication dated 08.01.2021, the objection at para-9 has been addressed - the respondent No.1 is directed to reconsider the explanation of the petitioner in Form No. SVLDRS-2A and order as regards the application under SVLDRS-1 and issue Discharge Certificate in SVLDRS-4, if eligible, as per law.
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