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TMI Blog2024 (2) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the Appellant is not eligible to get the benefit of SVLDR Scheme. The Appellant was issued Show Cause Notice based on the Income Tax Returns filed by them. By taking into account the TDS deducted by the clients under Form 26AS, Show Cause Notice has been issued to the Appellant. The Appellant has been maintaining that they have undertaken the services falling under Works Contract Service wherein they have provided the materials and also provided the services towards construction services - From the Show Cause Notice, it is seen that the quantification of demand has been made without considering the fact that the Appellant is providing the Works Contract Service. The Service Tax has been demanded @ 10% of the consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment towards the amount indicated by the Department under SVLDRS-3 Certificate. The Bench had directed the Office of the AR to get it verified as to whether the Appellant has discharged the amounts specified under SVLDRS-3 and as to whether SVLDRS-4 Certificate was issued by the Department or not. 2. Today the Learned AR draws my attention to the letter dated 29/09/2022 issued by the Assistant Commissioner (Technical), Bolpur Commissionerate, wherein it is stated that the Appellant has made the payment of Rs. 43,102/- on 11/03/2020 i.e. beyond 30 days from the date of issue of SVLDRS-3 on 29/01/2020. I find that the Department has not issued the SVLDRS-4 Certificate since Rule 7 of SVLDRS Rules, 2019 very clearly states that the amount a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e litigation, the Appellant had opted for amnesty scheme under SVLDR. They had predeposited Rs. 21,551/- while preferring the Appeal before the Commissioner (Appeals) and this Tribunal. They filed their SVLDRS-1 on 18/12/2019 showing their balance tax liabilities as Rs. 43,102/-. After due process, the Department has issued SVLDRS-3 Certificate asking them to pay Rs. 43,101.70/-. This Certificate was issued on 29/01/2020. Therefore, they were required to remit the balance 43101.70/- latest by 28/2/2020. Service Tax Appeal No. 76478 of 2018 However they completed the payment on 11/03/2020 only with a delay of about 12/13 days beyond the permitted time limit of 30 days. 6. From the Show Cause Notice, it is seen that the quantification of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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