https://www.taxtmi.com/caselaws?id=404805 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a case is treated as quantified when there is a pre-cut-off written communication of duty liability or an admission of liability during enquiry or investigation, even if the later adjudicated figure differs. On that basis, the declarant's service tax dues were held not to be ineligible merely because the post-cut-off notice increased the amount by disallowing an exemption claim. The rejection was also found unsustainable because the adverse report was not furnished and no hearing was granted; reliance on undisclosed material breached natural justice. en-us Thu, 25 Feb 2021 00:00:00 +0530 Thu, 04 Mar 2021 08:27:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404805 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a case is treated as quantified when there is a pre-cut-off written communication of duty liability or an admission of liability during enquiry or investigation, even if the later adjudicated figure differs. On that basis, the declarant's service tax dues were held not to be ineligible merely because the post-cut-off notice increased the amount by disallowing an exemption claim. The rejection was also found unsustainable because the adverse report was not furnished and no hearing was granted; reliance on undisclosed material breached natural justice. Case-Laws Service Tax Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404805