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Service Tax - Highlights / Catch Notes

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Rejection of Form SVLDRS-1 - draft of the Minutes of the ...


Petitioner's Form SVLDRS-1 rejection overturned; audit and duty amount quantified before June 30, 2019, despite later report.

July 27, 2022

Case Laws     Service Tax     HC

Rejection of Form SVLDRS-1 - draft of the Minutes of the Managing Committee has been prepared by June 2019 itself and hence it can be safely concluded that though there was audit, amount of duty quantified also has been quantified before 30th June 2019. In our view, therefore, rejection of petitioner’s declaration on the ground that final audit report is issued after 30th June 2019 is incorrect. - HC

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