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TMI Blog2024 (2) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... suing the statement indicating the amount payable by the declarant. The petitioner has deposited a sum of Rs. 1,06,30,596/- [Rs.1,01,32,784 (before filing declaration) + Rs. 4,97,815 (after filing declaration)] over and above Rs. 13,15,41,380/- being 50% of the admitted tax liability under Service Tax Voluntary Compliance Encouragement Scheme, 2013.This is also admitted by the respondents. The petitioner has also deposited Rs. 12,77,911/- on various dates after filing of declaration which has not been taken into consideration in the impugned communication in Form SVLDRS-3 dated 29.02.2020 - in all the petitioner has deposited an amount of Rs. 14,34,49,887/- (Rs. 13,15,41,380.00 + Rs. 1,06,30,596 + Rs. 12,77,911/-) which is to be deducted under Section 124(2) of the Chapter-V of the Finance Act, 2019 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019. Thus, the amount to be paid by the petitioner under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after deduction under Section 124(2) of the Chapter-V of the Finance Act, 2019 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 is only Rs. 1,43,99,769/- (Rs. 15,78,49,656 Rs. 14,34,49,887/-) and no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax Department under the provisions of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 under Chapter VI of the Finance Act, 2013. 6. Under the aforesaid Scheme 50% of the admitted tax was to be paid along with the application and the balance was to be paid on or before 30th June 2014. 7. The petitioner had declared total tax due on the activity undertaken by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, however, had failed to pay the balance 50% of the admitted tax on or before 30th June 2014. 8. The petitioner partly complied with the requirements of the scheme by depositing a sum of Rs. 13,15,41,380/- being 50% of the admitted tax liability. Since the petitioner failed to pay the balance 50% of tax of Rs. 13,15,41,380/- , the petitioner was not entitled to the benefit of the aforesaid Scheme. 9. Under these circumstances, a Recovery Notice was issued under Section 110 of the Finance Act, 2013. This was subject matter of a Writ proceedings before this Court in W.P.No.34005 of 2014. W.P.No.34005 of 2014 was dismissed by this Court vide order dated 25.10.2018. Aggrieved by the aforesaid order, the petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In so far as the estimate of 1st respondent is concerned there are few arithmetical corrections. Computation of amount under the Scheme by the petitioner and respondent is as under :- Particulars Petitioner s Estimate 1st Respondent s Estimate Tax Demand A Rs. 26,30,82,760/- P Rs. 26,30,82,760/- Pre-Deposit B Rs. 13,15,41,380/- Q Rs. 13,15,41,380/- Balance Tax Payable C=A-B Rs. 13,15,41,380/- R=P-Q Rs. 13,15,41,380/- Tax Collected until filing declaration D Rs. 1,01,32,781/- S Rs. 1,06,30,596/- Tax payable under Scheme E=60% of Rs. 26,30,82,760/- Rs. 15,78,49,656/- T =60% of R+S- Rs. 7,23,47,343/- Tax collected after filing declaration F Rs. 17,75,726/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (2) to Section 124 of the Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019, the relief calculated under Sub section (1) shall be subject to the condition that any amount paid as pre deposit at any stage of appellate proceeding under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant. 22. Section 124(2) of the Chapter-V of the Finance Act, 2019 under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 reads as under:- 124(2) The relief calculated under sub-section (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant: Provided that if the amount of pre-deposit or deposit already paid by the declarant exceeds the amount payable by the declarant, as indicated in the statement issued by the designated committee, the declarant shall not be entitled to any refund. 23. The petitioner has deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Relief available to the petitioner under Section 124(1)(C)(ii) of SVLDRS* Scheme, 2019 i.e 40% of Rs. 26,30,82,760 /- Rs. 10,52,33,104/- C Amount of Tax Payable by the petitioner Due i.e 60% of Rs. 26,30,82,760/- Rs. 15,78,49,656/- Rs.15,78,49,656/- (i) Pre Deposit under STVCE # Scheme, 2013 Rs. 13,15,41,380/- (ii) Amount paid before 31.12.2019 (before filing declaration) Rs. 1,01,32,784/- (iii) Amount paid after 31.12.2019 (after filing declaration) Rs. 4,97,815/- Rs. 12,77,911 TOTAL Rs. 14,34,49,887/- D Amount Deductible under Section 124(2) of SVLDRS* Scheme, 2019 Rs. 14,34,49,887/- E (C-D) Amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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