https://www.taxtmi.com/caselaws?id=418310 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depends on whether service tax liability had crystallised as arrears. Where an Order-in-Original quantified and confirmed the demand and no appeal was filed, the confirmed amount constituted "amount in arrears" and therefore "tax dues". A separate arrears declaration remained permissible despite the earlier show cause notice. Treating such a declaration under the litigation category was inconsistent with the Scheme's beneficial dispute-resolution object. The payable amount was required to be computed on the basis of the confirmed demand under the arrears category. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 17 May 2022 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418310 Eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 depends on whether service tax liability had crystallised as arrears. Where an Order-in-Original quantified and confirmed the demand and no appeal was filed, the confirmed amount constituted "amount in arrears" and therefore "tax dues". A separate arrears declaration remained permissible despite the earlier show cause notice. Treating such a declaration under the litigation category was inconsistent with the Scheme's beneficial dispute-resolution object. The payable amount was required to be computed on the basis of the confirmed demand under the arrears category. Case-Laws Service Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418310