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TMI Blog2021 (8) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... d 9-8-2007. 2. It is stated that the Department had issued the show cause notice bearing No. SCN. C. No. IV/16/327/2012/ST-Adjn-8731/12 on 18-10-2012 proposing to demand service tax to the tune of Rs. 7,48,290/- alongwith interest thereon. It is further submitted that there were various stages in the litigation, including that the matter was pending before the Apex Court. 3. During the pendency of the litigation, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) came to be introduced as per the Finance Act, 2019 with effect from 1-9-2019. 4. The petitioner has exercised his option of availing the benefit under SVLDRS and has filed his declaration in Form No. SVLDRS-1, a copy of which is produced at Annexure-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 63,558/- and has quantified the amount payable after availing of the relief under the Scheme at Rs. 1,60,929/-. 9. The petitioner submits that as regards to the details of pre-deposit with the Department, as per the response through RTI as reflected at Annexure-H, it would indicate that there was pre-deposit of Rs. 8,19,643/-. Hence, the petitioner contends that as per the provisions of the Scheme and the Board Circulars, the petitioner is entitled for adjustment of pre-deposit of a sum of Rs. 8,19,643/-. 10. The respondents have filed their statement of objections and have contended that the deposit stated to have been made by the petitioner could not be considered, as there was no evidence that the said amount has been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to any refund." 14. The Circular bearing No. 1071/4/2019-CX.8 by the Department dated 27-8-2019 referred to supra at Clause-10(c) further clarifies the matter and reads as hereunder : "10(c) This scheme provides for adjustment of any amount paid as pre-deposit during appellate proceedings or as deposits during enquiry, investigation or audit [Sections 124(2) and 130(2) refer]. In certain matters, tax may have been paid by utilising the input credit and the matter is under dispute. In such cases, the tax already paid through input credit shall be adjusted by the designated committee at the time of determination of the final amount payable under the scheme." Further, Clause-2(ii) and (iii) of the Circular bearing No. 1074/07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an entire reading of Section 124(2) read with Board Circulars extracted hereinabove would make it clear that the pre-deposit made at any point of time subsequent to the issuance of show cause notice ought to be taken note of and credit extended while indicating the amount payable by the assessee in the estimate in SVLDRS-3. 15. It is to be noted that the petitioner at an earlier point of time in its communication dated 7-8-2013 to the Assistant Commissioner of Service Tax, Division-II, Bangalore had stated that the entire amount payable towards the service tax on rent as regards the show cause notice for the period 1-4-2008 to 31-3-2011 had been paid and details of the challans are produced alongwith the letter dated 7-8-2013, a cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . pertaining to the issue of SVLDRS, 2019 - Reg. I am directed to refer to your office letter dated 29-12-2020 on the above mentioned subject. 2. It is hereby informed that in cases, where the Hon'ble High Court decides in favour of the petitioner and directs the department to extend the benefit of the SVLDRS, 2019 to the petitioner, then to give effect to such directions, the Board may allow manual processing of the subject declaration subject to the following conditions : (i) The said order has been accepted by the concerned Commissionerate is not proposed to be challenged before the Hon'ble Supreme Court. (ii) The Ld. ASG of the concerned High Court has advised for acceptance o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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