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of <h1>Sabka Vishwas Scheme 2019: Resolve Central Excise & Service Tax Disputes with Immunity from Penalties and Interest under Section 1944.</h1> The Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, aims to resolve past disputes related to Central Excise and Service Tax. It defines 'tax dues' as the disputed duty amount in pending appeals as of June 30, 2019, including cases with multiple appeals or departmental appeals. It also considers amounts from show cause notices, ongoing investigations, voluntary disclosures, or arrears. The scheme offers a one-time opportunity for eligible individuals to declare and pay tax dues, providing immunity from penalties and interest under the Central Excise Act, 1944, or Chapter V of the Finance Act, 1944. The Central Government will enforce the scheme.
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