The petitioner challenged a communication demanding a sum under ...

Case Laws     Service Tax

January 31, 2024

The petitioner challenged a communication demanding a sum under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019, related to arrears on renting immovable property services - The High court found the demand unjustified, as the case was treated under "arrears of tax" instead of "litigation." - The categorization of the petitioner’s case from "Litigation" to "Arrears" in the SVLDRS-3 form was deemed incorrect.

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