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TMI Blog2023 (2) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted, and it is further stated in the reply affidavit that if the Petitioner is allowed to deposit the eligible amount it should be with interest at the rate of Rs. 9% per annum, which stand is reiterated before us by the learned Counsel for the Respondents. Therefore, the issuance of form SVLDRS-3 was necessary, and it was not issued to the Petitioner due to the error on the part of the Respondents is an accepted position. The Petitioner therefore is entitled to a direction to the Respondent to accept the eligible amount. Whether the Petitioner should deposit the amount with interest at the rate of Rs. 9% per annum? - HELD THAT:- In the case at hand, admittedly, to date, the Respondents have not issued an electronic form SVLDRS-3 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e audit for the period from April 2014 to June 2017. The Respondents concluded that the Petitioner was providing information technology software and testing services to SEZ unit and to which a requisite certificate was issued, making the Petitioner liable to pay tax on the transaction. Consequently, a show cause notice was issued to the Petitioner on 17 July 2018 demanding service tax of Rs. 44,23,609/-. The Petitioner filed a reply to the notice and contended that the service tax exemption, according to the Petitioner, was correctly availed off. By order dated 19 July 2019, Respondent No.5 confirmed the demand against the Petitioner. 4. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was introduced by the Finance Act, 2019 enacte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the Designated Committee is equal to the amount declared by the declarant, then the Designated Committee will issue form SVLDRS-3 indicating the amount payable within 60 days from the date of receipt of the declaration. As per section 127 (1) of the Act of 2019, when the amount payable by the declarant as estimated by the Designated Committee equals the amount declared by the declarant upon so communicated by way of an electronic form, the statement has to be issued within 60 days from the date of receipt of the declaration. As per section 127(5) of the Act of 2019 read with Rule 7 of Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, the declarant then will have to make the payment within 30 days from the date of issuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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