https://www.taxtmi.com/caselaws?id=397100 Where two service tax proceedings covered the same construction projects and substantially overlapping periods, the later demand was held duplicated to the extent of the common period and could not be sustained as a fresh liability. The earlier amount already paid and appropriated in the prior proceedings was required to be given credit as a pre-deposit for computing relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The rejection of the declaration on the ground taken by the Revenue was therefore unsustainable, and statutory relief could not be denied by relying on a duplicated demand. en-us Mon, 27 Jul 2020 00:00:00 +0530 Fri, 12 Feb 2021 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397100 Where two service tax proceedings covered the same construction projects and substantially overlapping periods, the later demand was held duplicated to the extent of the common period and could not be sustained as a fresh liability. The earlier amount already paid and appropriated in the prior proceedings was required to be given credit as a pre-deposit for computing relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The rejection of the declaration on the ground taken by the Revenue was therefore unsustainable, and statutory relief could not be denied by relying on a duplicated demand. Case-Laws Service Tax Mon, 27 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397100