https://www.taxtmi.com/caselaws?id=397890 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on tax dues being quantified in writing on or before the relevant date in investigation cases. An admission of Service Tax liability during inquiry could amount to quantification only of that admitted component, not of the entire demand covered by a later show cause notice. The Scheme also did not permit fragmented settlement of one part of a composite investigation demand through separate discharge certificates. The rejection of the declaration was therefore upheld. en-us Mon, 31 Aug 2020 00:00:00 +0530 Mon, 14 Nov 2022 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397890 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depended on tax dues being quantified in writing on or before the relevant date in investigation cases. An admission of Service Tax liability during inquiry could amount to quantification only of that admitted component, not of the entire demand covered by a later show cause notice. The Scheme also did not permit fragmented settlement of one part of a composite investigation demand through separate discharge certificates. The rejection of the declaration was therefore upheld. Case-Laws Service Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397890