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TMI BlogSvdlr scheme 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Title: - Sab ka viswas (LDR) scehme 2019 In one case final hearing was held before 30-6-2019 and order passed in August 2019.This case will fall under the ineligible category in terms of sec 125(1)(a) of Finance Act(2) 2019 under the category of litigation.But the same wii fall under elegible category under an amount in arrears in-terms of Section 121(c) of Finance Act 2019 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Rule 3(2) (b) of SV(LDR) scheme Rules 2019 in as much as no dead line is fixed for amount in arrears In my view, declaration has to be filed after completion of appeal period before 31-12-2019 Mohammed.Aslam - Reply By Ganeshan Kalyani - The Reply = Yes, I agree with your understanding. - Reply By KASTURI SETHI - The Reply = You are to follow the eligibility criteria provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 125 (1) . Section 121(c) neither helps you nor you should try.. Section 121 defines only terminology. Section 125 (1) is very much basis/yardstick whether declaration/application is to be accepted or not. Rules are subject to the Act. - Reply By Mohammed Aslam - The Reply = The criteria provided under Section 125(1)(a) is for litigation cases. In this connection kind ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erence is invited to para 10(b) of Board circular No.10714/4/2019-CX 8 dated 27-8-2019 ,wherein it is clarified that the exception from eligibility is for the case and not the person and he will be eligible for other outstanding disputes . In view of the above, declaration can be filed for the cases decided after 30-6-2019 after completion of appeal period. Md.Aslam - Reply By KASTURI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THI - The Reply = Difference between 'a person' and ' a case' is undisputed. - Reply By KASTURI SETHI - The Reply = Eligibility comes first and after qualifying the eligibility one can think about the category where under one falls. Both the terms, namely, 'eligibility' and 'category' have different meanings and one has to cross first the ladder of eligibil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity for entry into the scheme by way of filing declaration. - Reply By Mohammed Aslam - The Reply = The elegibility criteria defined in Section 125(1)(a) is for different types of categories. Further CBIC has already claried that that case is different from person and started accepting such declarations under arrears category . The CBIC has further clarified, in its circular dated 25-/9-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 , that one can apply for the scheme under arrears category without waiting for appeal period by filing a declaration that no appeal will be filed . In view of the above ,even the cases going to be decided on 31-12 -2019 and received by the applicant on 31-12-2019 are eligible for the scheme under arrears category . Iam afraid that no further discussion is required on the issue in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the clarifications given by the CBIC. Mohammad Aslam - Reply By KASTURI SETHI - The Reply = Yes, the dust has been settled by the Board via circular. The situation warranted clarification. I agree with Sh.Mohammed Aslam. - Svdlr scheme 2019 - Query Started By: - Mohammed Aslam Dated:- 9-9-2019 Service Tax - Got 7 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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