https://www.taxtmi.com/caselaws?id=404488 Pre-cut-off admission of service tax liability in a written statement or departmental communication can constitute "quantification" for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the investigation, enquiry or audit category. Exact mathematical precision at the admission stage is not required where the admitted liability has a real nexus with the later quantified amount. On that basis, the rejection of a second declaration on ineligibility grounds was not justified, and the declaration was required to be reconsidered with a hearing and a speaking order. en-us Tue, 16 Feb 2021 00:00:00 +0530 Thu, 29 Jul 2021 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404488 Pre-cut-off admission of service tax liability in a written statement or departmental communication can constitute "quantification" for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the investigation, enquiry or audit category. Exact mathematical precision at the admission stage is not required where the admitted liability has a real nexus with the later quantified amount. On that basis, the rejection of a second declaration on ineligibility grounds was not justified, and the declaration was required to be reconsidered with a hearing and a speaking order. Case-Laws Service Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404488