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2021 (9) TMI 908 - HC - Service TaxSabka Vikas (Legacy Dispute Resolution) Scheme 2019 - unilateral declaration of liability by the petitioner - quantification of demand not made - petitioner was orally informed that the applicability of scheme has been rejected as the Deputy Commissioner till date has not calculated any duty/tax liability - HELD THAT:- Form SVLDRS-1 placed by the petitioner as Annexure P-3 itself contains the ground of its rejection as, ‘ground of ineligibility’ with remarks, ‘amount neither quantified nor communicated’. It is, therefore, apparent that the application form annexed by the petitioner itself shows its rejection as also the reason for the rejection. The petitioner, therefore, cannot plead ignorance of the same. In the present case as well, there was a reference to a unilateral declaration of liability by the petitioner and not a quantification of demand by the Revenue in the letter/notice dated 20.11.2018 and therefore, the same does not make the petitioner eligible to avail the benefit of SVLDRS. There are no merit in the petition - petition dismissed.
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