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2021 (7) TMI 465 - HC - Service TaxSabka Viswas (Legacy Dispute Resolution) Scheme - quantification of the amount to be paid - defence taken is that investigation in the matter is still on-going and that the duty component has not been quantified - Circular No.1071/4/2019-CX dated 27.08.2019 - HELD THAT:- The doubt that arises from the quantification in the statement is as to whether the amount is a sum of ₹ 98.00 lakhs or ₹ 75.00 lakhs. This would hinge upon the status of the petitioner as SSI unit or otherwise. Subject to a decision on this aspect, a quantification of duty in both instances has been made at the time of recording of statement seen in the light of Section 121(r) of the Scheme read with clause 10(g) of the Circular dated 27.08.2017. The matter remanded to the file of R1, who shall complete the exercise by determining this aspect of the matter alone. Had the respondent afforded proper opportunity as required in terms of Section 127 of the Scheme, heard the petitioner and passed a speaking order, this litigation might well have been avoided altogether - petition allowed by way of remand.
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