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TMI Blog2024 (10) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of service tax - zero pre-deposit - HELD THAT:- Considering pursuant to the SCN petitioner had applied under the scheme and in view of aforesaid facts, we direct that the personal hearing will be for purpose of the Department/Designated Committee to conclude on petitioner s assertion that 50% or more of the demand was paid and it is entitled to relief against the balance, under the scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this case : For the Petitioner : Mr. Jagabandhu Sahoo, Sr. Advocate Mrs. Kajal Sahoo, Advocate For the Opposite Parties: Mr. T.K. Satapathy, Sr. Standing Counse l JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits his client was issued show cause notice (SCN) dated 23rd April, 2015 alleging short payment of service tax for period 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken into account in issuing, SVLDRS-2 and thereafter SVLDRS-3. 3. Mr. Sahoo then draws attention to circular dated 27th August, 2019 issued by Government of India, Ministry of Finance Department of Revenue, Central Board of Indirect Taxes and Customs. He points out from clause (c) in paragraph 10 that even disputed amount of CENVAT credit is to be adjusted under the scheme. The clause is reprod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the department s contention that his client is not entitled to the relief under the scheme. Hence, the SCN and subsequently issued notice for personal hearing, brought on record by amendment, are under challenge. He submits, the notice be set aside for the matter to be restored to the Department/Designated Committee, for reconciliation. 4. Mr. Satapathy, learned advocate, Senior Standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the scheme applying to it, are dealt with without leaving any ambiguity. In event the Department/Designated Committee concludes that petitioner is not entitled to relief under the scheme, it will then issue fresh notice for personal hearing on the demand. We make this direction in view of clause (c) in aforesaid circular dated 27th August, 2019 and absence of anything on record or submission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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