https://www.taxtmi.com/caselaws?id=400531 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues linked to an appeal filed and pending as on 30.06.2019 fall under the pending litigation category, and not the arrears category. The fact that the appeal before the tribunal was defective, unnumbered, or later not entertained did not change its pending status, because the scheme does not require formal admission of the appeal as a condition for this classification. The scheme was interpreted in line with its object of resolving legacy service tax and central excise disputes through a liberal approach. en-us Thu, 05 Nov 2020 00:00:00 +0530 Tue, 05 Nov 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400531 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, tax dues linked to an appeal filed and pending as on 30.06.2019 fall under the pending litigation category, and not the arrears category. The fact that the appeal before the tribunal was defective, unnumbered, or later not entertained did not change its pending status, because the scheme does not require formal admission of the appeal as a condition for this classification. The scheme was interpreted in line with its object of resolving legacy service tax and central excise disputes through a liberal approach. Case-Laws Service Tax Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400531