9911796707
TMI Blog2021 (2) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... esignated committee i.e., respondent No.4 rejecting the declaration of the petitioner dated 31.12.2019 filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (briefly 'the scheme' hereinafter) and further seeks a direction to respondent No.4 to reconsider the said declaration and thereafter grant the necessary reliefs. 3. It is stated that petitioner is a company engaged in the business of providing site formation and clearance, excavation, earth moving and demolition services to the clients. Being a service provider, it was registered as such under Chapter V of the Finance Act, 1994. 4. On the allegation that there was short payment of service tax for the period from 01.10.2013 to 30.06.2017, an enquiry was initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing Mr. Srivastav, learned counsel for the petitioner has taken us to the letter of the petitioner dated 04.06.2019 addressed to the Senior Intelligence Officer, Directorate General of GST Intelligence, Mumbai Zonal Unit and submits therefrom that petitioner had disclosed the details of royalty paid to the government and the service tax / GST payable on the said royalty. In this connection, he has also referred to the break-up of the dues at page 43 of the paper-book wherefrom he submits that service tax liability of the petitioner for the period under consideration was quantified at Rs. 47,37,377.00. He submits that there was quantification of service tax liability before 30.06.2019 and, therefore, respondent No.4 was not justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1), a person who has been subjected to an enquiry or investigation or audit and the amount of duty involved in the said enquiry or investigation or audit had not been quantified on or before 30.06.2019 would not be eligible to make a declaration under the category of enquiry, investigation or audit. 11.2. Section 121(r) of the Finance (No.2) Act, 2019 defines the word "quantified" to mean a written communication of the amount of duty payable under an indirect tax enactment which would include a letter intimating duty demand or duty liability admitted by the declarant during enquiry, investigation or audit. This has also been explained by the Central Board of Indirect Taxes and Customs (Board) to mean any admission or acknowledgment of indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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