https://www.taxtmi.com/caselaws?id=417998 Finality of the tax demand determines whether a matter falls within the arrears category under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019: where a show cause notice was adjudicated during the Scheme period and no appeal was filed, the matter had to be treated as arrears, not litigation. A single show cause notice covering service tax dues and disallowed Cenvat credit could not be fragmented into separate demands for Scheme purposes; the declaration had to be processed as one case. The impugned split treatment was therefore set aside and the matter directed to be reconsidered under the Scheme. en-us Fri, 04 Feb 2022 00:00:00 +0530 Wed, 22 Jun 2022 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417998 Finality of the tax demand determines whether a matter falls within the arrears category under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019: where a show cause notice was adjudicated during the Scheme period and no appeal was filed, the matter had to be treated as arrears, not litigation. A single show cause notice covering service tax dues and disallowed Cenvat credit could not be fragmented into separate demands for Scheme purposes; the declaration had to be processed as one case. The impugned split treatment was therefore set aside and the matter directed to be reconsidered under the Scheme. Case-Laws Service Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417998