https://www.taxtmi.com/caselaws?id=292783 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification in enquiry or investigation cases includes a written admission of duty liability made before the cut-off date, and final adjudicatory crystallisation is not required. The petitioner's proprietor admitted the service tax liability in a statement on 28.06.2019, which constituted quantification within the Scheme. A later letter merely repeated that admission and did not change the position. Rejection of the declaration solely because quantification was not final by 30.06.2019 was therefore inconsistent with the Scheme and departmental clarification, and the matter was remitted for reconsideration as a valid declaration under the enquiry or investigation category. en-us Thu, 07 Jan 2021 00:00:00 +0530 Fri, 18 Jun 2021 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292783 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, quantification in enquiry or investigation cases includes a written admission of duty liability made before the cut-off date, and final adjudicatory crystallisation is not required. The petitioner's proprietor admitted the service tax liability in a statement on 28.06.2019, which constituted quantification within the Scheme. A later letter merely repeated that admission and did not change the position. Rejection of the declaration solely because quantification was not final by 30.06.2019 was therefore inconsistent with the Scheme and departmental clarification, and the matter was remitted for reconsideration as a valid declaration under the enquiry or investigation category. Case-Laws Service Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292783