Service Tax - Highlights / Catch Notes
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SVLDRS - This scheme is for recovery of duty as also to recover ...
Service Tax
November 16, 2022
SVLDRS - This scheme is for recovery of duty as also to recover tax and arrears of deficit amount. The scheme has been enacted with an object and purpose to minimize the tax disputes and to realise the arrears of tax by way of tax in exceptional manner. The scheme is a step towards the settlement or deciding disputed tax/liability. Therefore, the Respondent should consider the Application as filed so that litigation is minimized. - HC
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