TMI Blog2022 (11) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... r since in the said scheme the question of extending the last date for submission of rebated amount of service tax was not raised or decided. The question before the Court was as to whether the rejection of application Form SVLDRS-1 can be made without affording opportunity of being heard to the assessee despite the scheme providing for such an opportunity. It is not disputed by the petitioner that all attempts made till 30.06.2020 to deposit the rebated amount of service tax had failed. The contention that the rebated amount was paid on the first/second July, 2020 is of no avail to the petitioner since it was after the last date statutorily mandated for deposit of rebated amount of service tax. More so, there is nothing on record to sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that payment was made on 01.07.2020 vide Annexure P/5. 3.2 The grievance of petitioner is that despite having paid rebated service tax, impugned recovery order dated 08.02.2022 (Annexure P/1) has been passed. 3.3 The petitioner has relied upon decision of Coordinate Bench of this Court rendered at Indore on 05.10.2021 in WP. No.3130/2021 (Ms. Balaji Services vs. Union of India Others) to contend that Scheme of 2019 is beneficial in nature, and therefore, needs to be liberally construed and in case of doubt, interpretation favouring the assessee ought to be accepted. 4. Learned counsel for the Revenue on the other hand filed return denying all the contentions of petitioner and submitted that despite having ample opportuniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast date for submission of rebated amount of service tax was not raised or decided. The question before the Court was as to whether the rejection of application Form SVLDRS-1 can be made without affording opportunity of being heard to the assessee despite the scheme providing for such an opportunity. (ii) It is not disputed by the petitioner that all attempts made till 30.06.2020 to deposit the rebated amount of service tax had failed. The contention that the rebated amount was paid on the first/second July, 2020 is of no avail to the petitioner since it was after the last date statutorily mandated for deposit of rebated amount of service tax. More so, there is nothing on record to show that the last date was extended beyond 30.06.2020. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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