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of <h1>Sabka Vishwas Scheme 2019: Resolve Past Central Excise and Service Tax Disputes with Immunity from Penalties and Interest</h1> The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, outlined in Clauses 119 to 134 of Chapter V of the Finance (No. 2) Bill, 2019, aims to resolve past disputes related to Central Excise and Service Tax. It defines key terms such as 'amount declared,' 'amount in arrears,' and 'declarant,' among others. The Scheme allows eligible individuals to declare unpaid taxes and pay them according to its provisions, offering certain immunities, including relief from penalties and interest. The Scheme is enforced by the Central Government and requires compliance with specified procedures and definitions.
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