https://www.taxtmi.com/caselaws?id=417941 A pre-cut-off-date admission of service tax dues can satisfy eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 even if the department later disputes final quantification. The petitioner's director admitted unpaid service tax during investigation, and the same figure was consistently reflected in the declaration and scheme responses. The Court held that the scheme required a bona fide identification of dues before the cut-off date, not mathematical precision or completion of adjudication through a later show cause notice. The rejection of the declaration was quashed, and the respondents were directed to process it afresh and issue the discharge certificate on payment of the balance amount. en-us Mon, 31 Jan 2022 00:00:00 +0530 Wed, 22 Jun 2022 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417941 A pre-cut-off-date admission of service tax dues can satisfy eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 even if the department later disputes final quantification. The petitioner's director admitted unpaid service tax during investigation, and the same figure was consistently reflected in the declaration and scheme responses. The Court held that the scheme required a bona fide identification of dues before the cut-off date, not mathematical precision or completion of adjudication through a later show cause notice. The rejection of the declaration was quashed, and the respondents were directed to process it afresh and issue the discharge certificate on payment of the balance amount. Case-Laws Service Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417941