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    <title>Sabka Vikas scheme</title>
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    <description>The issue is eligibility for the Sabka Vikas scheme after remand and confirmation of a service tax demand when the taxpayer has already deposited the tax and interest. The scheme permits waiver of penalty consequences subject to its conditions and cutoff dates, but does not permit relief for the underlying tax/duty or deposited tax; eligibility turns on the timing of remand/proceedings.</description>
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      <description>The issue is eligibility for the Sabka Vikas scheme after remand and confirmation of a service tax demand when the taxpayer has already deposited the tax and interest. The scheme permits waiver of penalty consequences subject to its conditions and cutoff dates, but does not permit relief for the underlying tax/duty or deposited tax; eligibility turns on the timing of remand/proceedings.</description>
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