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        Case ID :
        Service Tax

        The HC allowed the petition, holding that the two SCNs relate to...

        SVLDR discharge certificate conclusively terminates related SCNs; Section 125(1)(a) eligibility upheld, Section 129 percentages and Section 124(2) pre-deposit deduction apply

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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.
                                The HC allowed the petition, holding that the two SCNs relate to the same matter and the discharge certificate issued under the SVLDR Scheme conclusively terminates proceedings arising from those SCNs. The Court held petitioners are not ineligible under Section 125(1)(a) and their declarations under the Scheme stand valid. Redemption fine arising from seizure and release is a consequence of non-payment of excise duty and falls within the ambit of "duty"/"penalty" under the SVLDR Scheme, so it is covered by the Scheme's settlement mechanism; applicable percentages under Section 129 apply and any appellate pre-deposit is deductible under Section 124(2) though not refundable.
                                Note: It is a system-generated summary and is for quick reference only.
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