https://www.taxtmi.com/caselaws?id=430724 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, prior admission and quantification of service tax liability before 30.06.2019 can support eligibility even if enquiry or investigation was still pending, because written communication of admitted duty liability is treated as quantification. A mismatch between the quantified liability and the amount stated in Form SVLDRS-1 does not necessarily defeat the claim where the liability was already admitted and paid and the relevant waiver threshold was satisfied. A prior disposal of an earlier petition as infructuous, without final adjudication on the present dispute, does not create res judicata or bar maintainability. en-us Thu, 20 Oct 2022 00:00:00 +0530 Tue, 05 Sep 2023 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430724 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, prior admission and quantification of service tax liability before 30.06.2019 can support eligibility even if enquiry or investigation was still pending, because written communication of admitted duty liability is treated as quantification. A mismatch between the quantified liability and the amount stated in Form SVLDRS-1 does not necessarily defeat the claim where the liability was already admitted and paid and the relevant waiver threshold was satisfied. A prior disposal of an earlier petition as infructuous, without final adjudication on the present dispute, does not create res judicata or bar maintainability. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430724