TMI Blog2024 (4) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... me which may extend immunity to the other co-noticees because of the discharge certificate in favour of the one of the co-noticee. Hence, the said contentions of the appellant not agreed upon. Coming to the another aspect of Section 78A of Finance Act to have been introduced only w.e.f. 10.05.2013, we hold, based upon the settled position of law, that all provisions of statute have to be given prospective effect unless and until, they are expressly made to apply retrospectively. Section 78A of the Act is perused. There is nothing in the Section to reflect that the section has to be applied retrospectively - the section can be invoked w.e.f. 10.05.2013. The period involved in the present appeal is 2011-2012 to 2013-2014. Hence, it is clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved, the appellants are before this Tribunal. 3. We have heard Shri Om P. Agarwal, Advocate for the Appellant and Shri Anant Narain, Authorized Representative for the Department. 4. Learned Counsel for the appellants mentioned that the main noticee/co-noticees of the present appellants i.e. Wisdom Guards Pvt. Ltd. had applied under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 and a settlement has been arrived therein, copy of discharge certificate Form No. IV is impressed upon as being placed on record. It is mentioned in the term of Section 124 (1) (b) of the said scheme, the amount of late fee and penalty if imposed, hence, not to be paid by the assessee at the time of availing the benefit of the scheme. It is mentioned that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n adoption of malafide practice of non-payment of service tax. The appeal is accordingly prayed to be dismissed. 7. Having heard the rival submissions and perusing the Section 124 (1) (b) of SVLDRS, Scheme as relied upon the Learned Counsel, we are of the opinion that the benefit of said provision is available only to the person who applies under the said scheme. Apparently and admittedly, it was the main co-noticee i.e Wisdom Guards Pvt. Ltd. who has been issued the discharge certificate (SVLDRS Form No. IV) under the SVLDRS, Scheme, 2019. We are unable to find any such provision in the scheme which may extend immunity to the other co-noticees because of the discharge certificate in favour of the one of the co-noticee. Hence, we don t agre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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