https://www.taxtmi.com/caselaws?id=417402 Under the SVLDRS, a declaration exposed to rejection carries adverse civil consequences, so the affected declarant should be given a fair opportunity to explain why the claim is valid before summary rejection. The note also states that eligibility in the enquiry or investigation category can be satisfied where duty is quantified on or before the cut-off date, and that quantified duty may include a written communication or an admission of liability recorded during investigation. On that basis, a recorded admission of service tax liability, supported by a contemporaneous worksheet and later payments, is treated as sufficient quantification. en-us Fri, 21 Jan 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417402 Under the SVLDRS, a declaration exposed to rejection carries adverse civil consequences, so the affected declarant should be given a fair opportunity to explain why the claim is valid before summary rejection. The note also states that eligibility in the enquiry or investigation category can be satisfied where duty is quantified on or before the cut-off date, and that quantified duty may include a written communication or an admission of liability recorded during investigation. On that basis, a recorded admission of service tax liability, supported by a contemporaneous worksheet and later payments, is treated as sufficient quantification. Case-Laws Service Tax Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417402