https://www.taxtmi.com/caselaws?id=429919 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unavailable where the petitioner deposited the rebated service tax after the statutory last date and no extension of time was shown. Earlier authority was found inapplicable because it did not decide any issue of extending the Scheme's payment deadline. As the Scheme cannot be applied beyond its terms and conditions, the delayed deposit did not create entitlement to discharge benefits, and interference with the recovery order was declined. en-us Fri, 04 Nov 2022 00:00:00 +0530 Mon, 07 Nov 2022 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429919 Relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was unavailable where the petitioner deposited the rebated service tax after the statutory last date and no extension of time was shown. Earlier authority was found inapplicable because it did not decide any issue of extending the Scheme's payment deadline. As the Scheme cannot be applied beyond its terms and conditions, the delayed deposit did not create entitlement to discharge benefits, and interference with the recovery order was declined. Case-Laws Service Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429919