TMI Blog2022 (5) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... on in various judgments of this court. The quantification of the duty, demand or duty liability has to be on or before 30.06.2019 to avail the benefit of SLVDRS. In the present matter, the Petitioners have given a statement about the service tax liability. Even in the affidavit in reply, the Respondents have averred that the assessee was summoned and that one Mr. Kothari in his statement dated 16.05.2019 voluntarily stated that for the outstanding dues of the service tax for the period November, 2015 to June 2017 is Rs.46,36,960/- and in his statement dated 17.05.2019, he had stated that the outstanding dues for service tax was Rs.46,59,031/- and the amount of Rs.42,77,721/- was paid and, therefore, the outstanding was Rs.3,81,310/-. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lution) Scheme, 2019. On or about 15.01.2020, the Petitioners declaration came to be rejected. The Petitioners made representation before the Respondents to consider the application. Subsequently, on or about 05.07.2021, Respondent no.2 issued a show cause cum demand notice assessing the Petitioners service tax liability. 3. The learned counsel for the Petitioners submits that the Petitioner no.1 is an eligible applicant under section 125 of the Finance Act read with the Circulars dated 27.08.2019 and 12.12.2019. The Petitioners have quantified the service tax as payable recorded in the statements dated 01.02.2019 and 16.05.2018. The learned counsel further submits that in furtherance of such quantification, the Petitioners paid a sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with interest and penalty. The copy of the statement of the Petitioners will elucidate the said fact. On 03.05.2019, another summons was issued to the Petitioners. Pursuant thereto, on 17.05.2019, a statement was recorded in response to the summons wherein Petitioner no.2 placed on record reconciliation statement. The learned counsel submits that for the relevant period, Petitioners have paid service tax to the tune of Rs.62,98,598/- in discharge of its entire liability. 6. The learned counsel submits that it has been clarified under Circular dated 27.08.2019 that quantification for the purpose of the scheme will include duty / liability admitted by a person during enquiry, investigation or audit. On 12.12.2019, the Respondent no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further in his statement, dated 17.05.2019 he had stated that outstanding dues for the service tax was Rs.46,59,031/- and the liability of Rs.42,77,721/- was paid and, therefore, outstanding was Rs.3,81,310/-. There was no written communication from the department as regards the amount of duty payable to the Assessee. Final quantification has not been done before 30.06.2019. Therefore, the SVLDRS-1 application of the Petitioner was rejected without personal hearing to the assessee, as the assessee was not eligible for the benefit of the scheme. Show cause notice was issued on 05.07.2021 which itself proves that amount has not been quantified on 30.06.2019. The show cause notice issued by the department complies with section 73(1) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the service tax liability of the Company as on the date of visit of DGGI was Rs.46,59,031/- and they had discharged the service tax liability of Rs.42,77,721/-. The remaining outstanding service tax liability is Rs.3,81,310/-. The show cause notice further states that he undertook to discharge the service tax liability along with interest and penalty of Rs.6,98,855/-. He had further discharged his interest liability of Rs.2,35,544/- Thus, the show cause notice also contains the narration of Petitioner no.2 accepting the service tax liability. In the case of Nabeel Construction Pvt. Ltd.(Supra), the court referred to the earlier judgments and held that the statement made by the Director of the Petitioner during the course of investigatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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