Scope of SVLDRS scheme - Arrears category - when there is a ...

Case Laws Service Tax

September 9, 2021

Scope of SVLDRS scheme - Arrears category - when there is a specific exclusion provided under Section 125, all other categories are eligible to seek such declaration in view of the language used in Section 125(1) ie., “all persons shall be eligible to make a declaration under this scheme except the following, namely;”. - The petitioner is eligible to claim the benefit under the scheme by treating him under the category of “litigation”. - HC

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Scope of SVLDRS scheme - Arrears category - when there is a ...

Case Laws Service Tax

September 9, 2021

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