TMI Blog2023 (3) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... f subsection (1) of Section 125 does not mention the date 30.06.2019 by simply saying that a person making a voluntary disclosure after being subjected to any enquiry or investigation or audit would not be eligible to make a declaration, the said provision if read and understood in the proper context would mean making of a voluntary disclosure after being subjected to an enquiry or investigation or audit on or before 30.06.2019. Such a view if taken would be a reasonable construct consistent with the objective of the scheme. Further, it is observed that no mis-declaration has been found in the declaration filed under the Scheme by the appellant. Further, no enquiry was pending against the appellant as on the date of filing of the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 25.11.2019 in Form-SVLDRS-IV was issued by the Revenue under Sabka Vishwas Scheme. 3. Subsequently, Revenue issued a show cause notice via email dated 12.11.2019 issued by DGGST Intelligence, GRU, Ghaziabad alleging short payment of service tax of Rs.8,33,683/- with further proposal to impose penalty for the period April, 2014 to June, 2017. The show cause notice was adjudicated on contest. The Asstt. Commissioner observed that the appellant has admitted their service tax liability at Rs.8,33,372/- for the said period as per their own calculation and has discharged the tax liability in full under SVLDR Scheme, for which discharge certificate has been issued for full and final settlement of tax dues by the Designated Committee. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ................................................................... .............. (e) who have been subjected to an inquiry and investigation or audit and the amount of duty involved in the said inquiry or investigation or audit has not been quantified on or before 3.06.2019. 4. It was further urged that in the facts of the present case, there was no quantification of duty/tax done before 30.06.2019. Further, urged that under Section 129(2)(c) of Finance Act, (2), 2019 in case of a voluntary disclosure, where any material furnished in the declaration is subsequently found to be false within a period of one year of discharge certificate, it shall be presumed as if the declaration was never made and the proceedings under the applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-2016 upto 30.06.2017. The Company, M/s. New India Civil Erectors Pvt. Ltd. declared an amount of Rs.92,13,450/- as service tax dues under SVLDR Scheme, which was rejected vide communication through email dated 29.01.2020 on the ground of ineligibility alleging pending inquiry /investigation. The Hon ble Bombay High Court allowing the Writ Petition quashed the order refusing the benefit of the scheme, directing the Department to take a fresh decision on the declaration filed treating the same as voluntary declaration under the Scheme. The Hon ble High Court observed as follows:- 27.1 A careful reading of the query and the answer given thereto would make it clear that if an inquiry or investigation or audit was initiated on or before 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 125 does not mention the date 30.06.2019 by simply saying that a person making a voluntary disclosure after being subjected to any enquiry or investigation or audit would not be eligible to make a declaration, the said provision if read and understood in the proper context would mean making of a voluntary disclosure after being subjected to an enquiry or investigation or audit on or before 30.06.2019. Such a view if taken would be a reasonable construct consistent with the objective of the scheme. Accordingly, ld. Counsel prays for allowing their appeal with consequential benefits. 7. Ld. Authorised Representative relies on the impugned order. 8. Having considered the rival contentions, I find that the issue herein is sq ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
