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Svdlr scheme 2019, Service Tax

Issue Id: - 115417
Dated: 9-9-2019
By:- Mohammed Aslam
Svdlr scheme 2019

  • Contents

Title: - Sab ka viswas (LDR) scehme 2019

In one case final hearing was held before 30-6-2019 and order passed in August 2019.This case will fall under the ineligible category in terms of sec 125(1)(a) of Finance Act(2) 2019 under the category of litigation.But the same wii fall under
elegible category under " an amount in arrears" in-terms of Section 121(c) of Finance Act 2019 read with Rule 3(2) (b) of SV(LDR) scheme Rules 2019 in as much as no dead line is fixed for "amount in arrears"

In my view, declaration has to be filed after completion of appeal period before 31-12-2019


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Showing Replies 1 to 5 of 5 Records

1 Dated: 9-9-2019
By:- Ganeshan Kalyani

Yes, I agree with your understanding.

2 Dated: 10-9-2019

You are to follow the eligibility criteria provided under Section 125 (1). Section 121(c) neither helps you nor you should try.. Section 121 defines only terminology. Section 125 (1) is very much basis/yardstick whether declaration/application is to be accepted or not. Rules are subject to the Act.

3 Dated: 10-9-2019
By:- Mohammed Aslam

The criteria provided under Section 125(1)(a) is for litigation cases. In this connection kind reference is invited to para 10(b) of Board’ circular No.10714/4/2019-CX 8 dated 27-8-2019,wherein it is clarified that the exception from eligibility is for the case and not the person and he will be eligible for other outstanding disputes .

In view of the above, declaration can be filed for the cases decided after 30-6-2019 after completion of appeal period.


4 Dated: 10-9-2019

Difference between 'a person' and ' a case' is undisputed.

5 Dated: 22-9-2019

Eligibility comes first and after qualifying the eligibility one can think about the category where under one falls. Both the terms, namely, 'eligibility' and 'category' have different meanings and one has to cross first the ladder of eligibility for entry into the scheme by way of filing declaration.


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