https://www.taxtmi.com/caselaws?id=422313 Service tax liability admitted during inquiry or investigation and reflected in departmental records before the Sabka Viswas Scheme cut-off date can constitute quantification for scheme eligibility. The petitioners' pre-cut-off statements acknowledging liability and payments required their declaration to be considered on that basis. Rejection without an opportunity of hearing was inconsistent with fair procedure because the petitioners could explain the relevant departmental records and statements. The rejection was set aside and the matter remitted for a fresh decision after granting a hearing. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 06 Mar 2023 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422313 Service tax liability admitted during inquiry or investigation and reflected in departmental records before the Sabka Viswas Scheme cut-off date can constitute quantification for scheme eligibility. The petitioners' pre-cut-off statements acknowledging liability and payments required their declaration to be considered on that basis. Rejection without an opportunity of hearing was inconsistent with fair procedure because the petitioners could explain the relevant departmental records and statements. The rejection was set aside and the matter remitted for a fresh decision after granting a hearing. Case-Laws Service Tax Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422313