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        Service Tax

        Rejection of SVLDRS declaration - quantification qualifies as...

        Tax Dues Quantification Rejected Under SVLDRS 2019 for Lack of Pre-June 30, 2019 Self-Declaration.

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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.
                                Rejection of SVLDRS declaration - quantification qualifies as quantification before 30.6.2019 under SVLDRS, 2019 or not - Claim of quantification based on letter issued by the Audit Team or Investigation team - it is not the self declared quantification of a Declarant of “tax dues” which will entitle the benefit of the aforesaid scheme. The scheme brings a closure to the tax dispute with issuance of certificate under Section129 of SVLDRS, 2019. It has to be a quantification which ought to have been accepted by the Investigating Wing or Audit Wing of the Department. - HC
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