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TMI Blog2024 (7) TMI 1459X X X X Extracts X X X X X X X X Extracts X X X X ..... /agreement as furnished by the appellants, department observed as follows: 1.1 Appellants are engaged in providing services to their clients i.e. M/s. Supreme Infrastructure India Limited, M/s. Simplex Infrastructure Limited, M/s. Jain Infra Projects Ltd. by way of supplying (on hire basis) their heavy machines and JCB owned by them to their/ client's construction and excavation sites along with operators and in case of supply of these machines in remote area (away from Delhi) the mechanic is also sent alongwith the machines. Department formed the opinion that the effective control and possession of the machines, given on hire by the appellants, remain completely with the appellants. Hence the activity of appellant is covered under the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been exonerated from all the charges leveled against it vide above mentioned show cause notice. The appellant, the director of said company, has filed the present appeal before the Hon'ble Tribunal based on the declaration under SVLDRS by the co-noticee and the discharge given to the company of present appellant. It is impressed upon that the same relief is available to the appellant also under the said scheme under the scheme. Section 124(1)(b) of the scheme and Circular 1071/4/2019-CX.8 dated 27.08.2019 have been emphasized and following decisions are relied upon: (i) VK Aggarwal & Co. Vs. CST, Delhi Final Order No. 52778- 52779/2018 dated 16.08.2018 CESTAT Delhi. (ii) M/s. Siemens Ltd. (formerly known as M/s. Morgan Construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27.08.2019. We foremost perused the same. Section 124 of SVLDRS talks about the relief available under the scheme. It reads as follows: 124(1) Subject to the conditions specified in sub-section (2), the relief available to a declarant under this Scheme shall be calculated as follows: (a) where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June, 2019, and if the amount of duty is,- (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (b) where the tax dues are relatable to a show cause notice for late fee or penalty only, and the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Scheme shall be conclusive as to the matter and time period stated therein, and (a) the declarant shall not be liable to pay any further duty, interest, or penalty with respect to the matter and time period covered in the declaration, (b) the declarant shall not be liable to be prosecuted under the indirect tax enactment with respect to the matter and time period covered in the declaration; (c) no matter and time period covered by such declaration shall be reopened in any other proceeding under the indirect tax enactment. (2) Notwithstanding anything contained in sub-section (7) (a) no person being a party in appeal, application, revision or reference shall contend that the central excise officer has acquiesced in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax dues. As may be seen, this Scheme offers substantial relief to the taxpayers and others who may potentially avail it. Moreover, the Scheme also focuses on the small taxpayers as would be evident from the fact that the extent of relief provided is higher in respect of cases involving lesser duty (smaller taxpayers can generally be expected to face dispute involving relatively lower duty amounts). 8. The perusal makes it abundantly clear that the relief of circular also is available to the person who has availed the benefit given under the scheme. We also appreciate that the SVLDRS is a bold endeavor to unload the baggage relating to legacy taxes i.e. central excise and service tax and allowed business to make a new beginning (under new ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Once, the main-noticee discharges the duty demand, the co-noticees can apply under this Scheme. This will also cover cases where the main noticee has settled the matter before the Settlement Commission and paid the dues and in which co-noticees were not a party to the proceedings before the Settlement Commission. 10. Thus, the circular itself requires that once the duty demand stands discharged by the main noticees, the co-noticees also have to apply under the scheme to avail the similar benefit of waiver of penalty. 11. Though, the Chartered Accountant appearing for the appellant has relied upon several decisions to plead that the benefit of settlement is available to all the co-noticees but it is observed that decision in the case of P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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