9911796707
TMI Blog2022 (11) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... uent period, i.e., 2009-10, 2010-11, 2011-12 and 2012-13. Petitioner replied to each of the show causes notices. 2. By an Order in Original a demand of Rs.1,41,76,288/- out of original demand of Rs.33,61,55,846/- was confirmed. Petitioner filed Appeal bearing No.85931/15-Mum before the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT). Petitioner also deposited a sum of Rs.18,29,561/-. 3. In 2019 the Government of India came up with Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS). Petitioner decided to avail of the scheme and filed declaration in Form No.SVLDRS-1 on 23rd September 2019. Petitioner declared Rs.1,41,76,288/- as amount of tax dues. As per the scheme, the amount payable was fifty percent of the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice/Order in Original has not been appropriated therein. Rather the adjudicating authority has observed, "I fail to understand how service tax has been paid on 24-03-2005 on the amount admittedly received from TAM media in 2006-07. Evidently the claim of notice is contrary to facts on record. Thus SVLDRS 3 issued earlier is revised". There was no response to this letter dated 13th February 2020. 8. It is Petitioner's case that on 22nd March 2020 complete nation-wide lockdown was declared due to Covid-19 pandemic, and since there was no response from Respondent Nos.3 and 4, Petitioner finally paid amount of Rs.8,41,497/- on 18th December 2020. It is Petitioner's case that there has been double payment, but nevertheless to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns, Mr. Raichandani sought to place reliance on the judgments of this Court in Capgemini Technology Services India Limited v/s. The Union of India 2020-TIOL-1625-HC-MUM-ST and Thought Blurb v/s Union of India and ors. 2020-TIOL-1813-HC-MUM-ST. This Court in Capgemini Technology Services India Limited (supra) held as under :- "From a reading of the statement of object and reasons, it is quite evident that the scheme conceived as a one time measure, has the twin objectives of liquidation of past disputes pertaining to central excise and service tax on the one hand and disclosure of unpaid taxes on the other hand. Both are equally important: amicable resolution of tax disputes and interest of revenue. As an incentive, those making the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original Form No.SVLDRS-3. Original Form No.SVLDRS-3 was issued on 28th November 2019. Therefore, thirty days would have expired, even if we exclude the date of issuance, on 28th December 2019. But the rectified Form No.SVLDRS-3 was issued on 20th January 2020, and therefore, the said rectified Form No.SVLDRS-3 was not valid Form since the same has been issued contrary to the provisions of Section 128. 17. Moreover under Section 128 the designated committee can modify its order only to correct an arithmetical error or clerical error which is apparent on the face of record. The remarks in the rectified Form No.SVLDRS-3, as mentioned above, by any stretch of imagination, can not be called an arithmetical or clerical error that was appar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
