https://www.taxtmi.com/caselaws?id=404490 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the investigation, enquiry or audit category are limited to tax dues quantified on or before 30.06.2019. Quantification may arise from a written communication of duty payable or from a clear admission of liability by the declarant before the cut-off date. On the petitioner's own documents, the figures were expressly stated as not acceptable, and no clear admission or acknowledgment of service tax liability before 30.06.2019 was shown. The rejection of the declaration was therefore upheld. en-us Wed, 17 Feb 2021 00:00:00 +0530 Wed, 25 May 2022 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404490 Declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in the investigation, enquiry or audit category are limited to tax dues quantified on or before 30.06.2019. Quantification may arise from a written communication of duty payable or from a clear admission of liability by the declarant before the cut-off date. On the petitioner's own documents, the figures were expressly stated as not acceptable, and no clear admission or acknowledgment of service tax liability before 30.06.2019 was shown. The rejection of the declaration was therefore upheld. Case-Laws Service Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404490