https://www.taxtmi.com/caselaws?id=422312 A clarificatory circular under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as binding on the department, and declarations falling within its covered class could not be rejected on a ground inconsistent with that clarification. The petitioner's declaration was wrongly refused solely because the pending appeal was not filed pursuant to the show cause notice, even though the circular covered similarly situated assessees, including disputes relating to service tax on renting of immovable property. The rejection was set aside and the matter remitted for fresh consideration under the Scheme, subject to satisfaction of the remaining scheme conditions. en-us Tue, 19 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422312 A clarificatory circular under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was treated as binding on the department, and declarations falling within its covered class could not be rejected on a ground inconsistent with that clarification. The petitioner's declaration was wrongly refused solely because the pending appeal was not filed pursuant to the show cause notice, even though the circular covered similarly situated assessees, including disputes relating to service tax on renting of immovable property. The rejection was set aside and the matter remitted for fresh consideration under the Scheme, subject to satisfaction of the remaining scheme conditions. Case-Laws Service Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422312