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SVLDRS - Non-payment of service tax - Sabka Viswas (Legacy Dispute...

Service Tax
17-11-2021

SVLDRS - Non-payment of service tax - Sabka Viswas (Legacy Dispute Resolution Scheme, 2019) - There is no provision in the scheme for extending the time limit for making the payment. In fact, the scheme clearly envisages that upon termination of the said period, the scheme would come to an end. That being the position, on the grounds stated by the petitioner, an order for extension of the scheme cannot be granted. - HC

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