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Service Tax - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

Respondent had made excess pre-deposit of Rs. 15,80,561 against ...


Pre-deposit under Sabka Vishwas Scheme adjustable against liability, excess can be adjusted against future dues.

January 4, 2025

Case Laws     Service Tax     HC

Respondent had made excess pre-deposit of Rs. 15,80,561 against demand confirmed vide Order-in-Original. As per Section 124(2) of Sabka Vishwas Legacy Disputes Resolution Scheme, 2019, excess pre-deposit is adjustable against liability under the Scheme. HC held that out of Rs. 15,80,561 excess pre-deposit, Rs. 8,75,075 ought to be adjusted towards respondent's liability under the Scheme. Balance of Rs. 7,05,546, though not refundable, can be adjusted against future liabilities. Appeal dismissed.

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