https://www.taxtmi.com/caselaws?id=418310 The note explains that, where a service tax liability had already been quantified and confirmed in an Order-in-Original that attained finality, the amount qualified as "amount in arrears" and therefore as "tax dues" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It states that the Scheme and Rules allowed a separate declaration in the arrears category, and that the mere existence of an earlier show cause notice did not control classification once the demand had crystallised. The text also reflects the Scheme's beneficial purpose and says a declarant should not be placed in a worse position when seeking its benefit. 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 The note explains that, where a service tax liability had already been quantified and confirmed in an Order-in-Original that attained finality, the amount qualified as "amount in arrears" and therefore as "tax dues" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It states that the Scheme and Rules allowed a separate declaration in the arrears category, and that the mere existence of an earlier show cause notice did not control classification once the demand had crystallised. The text also reflects the Scheme's beneficial purpose and says a declarant should not be placed in a worse position when seeking its benefit. Case-Laws Service Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418310