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Service Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

SVLDRS - rejected on the ground of ineligibility - ...


Court Rules Petitioner Eligible for SVLDRS Scheme as Service Tax Dues Quantified Before June 30, 2019.

December 10, 2020

Case Laws     Service Tax     HC

SVLDRS - rejected on the ground of ineligibility - quantification of service tax liability on or before 30.06.2019 - It is evident that the word ‘quantified’ under the scheme would mean a written communication of the amount of duty payable which will include a letter intimating duty demand or duty liability admitted by the person concerned during enquiry, investigation or audit or audit report and not necessarily the amount crystalized following adjudication. Thus, petitioner was eligible to file the declaration in terms of the scheme under the category of enquiry or investigation or audit as its service tax dues stood quantified before 30.06.2019. - HC

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