Service Tax - Highlights / Catch Notes
Service Tax - Benefit of SVLDRS - Revenue filed the appeal after the...
Benefit of SVLDRS - Revenue filed the appeal after the expiry of limitation of Scheme - the appeal of the Department has been filed after the expiry of period of limitation prescribed under Section 86(3) of the Finance Act as the said provision provides a period of limitation of three months which has expired on 14.04.2020. Thus, it transpires that in the opinion of the respondent filing of the appeal has led to change in the category of petitioner from “arrear category” to “litigation category” which view is beyond the letter and spirit of the scheme. - Benefit of SVLDRS extended - HC