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        Service Tax

        SVLDRS - etermination of tax - The stance taken by the...

        High Court Overturns Tax Determination; Department's SCN Reliance Contradicts Previous CESTAT Acceptance of Lower Amount.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                SVLDRS - etermination of tax - The stance taken by the Department in relying upon the SCN for determining the tax dues at Rs. 1.34 Crores is contrary to its stand before the CESTAT, wherein it accepted the determination of tax dues at Rs. 1.11 Crores - The inconsistency of the stance of the Department is further evident from the fact that if the appeal had been pending when the Scheme was announced the Petitioner’s tax dues would have been admittedly, determined by the Respondent as per the order-in-original and not SCN. - The determination of tax by the Designated Committee in Form No. SVLDRS-3 is set aside. - HC
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