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Service Tax - Highlights / Catch Notes

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SVLDRS - Quantification of value of tax in relation to ...

Case Laws     Service Tax

October 23, 2021

SVLDRS - Quantification of value of tax in relation to settlement of service tax arrears - Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 - the scheme itself provides, at Section 127 thereof that once there is a variation between the amount stated in the declaration and the estimate arrived at by the Department, Form-2 shall be issued accompanied by personal hearing notice. This has not been done in the present case. - HC

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