https://www.taxtmi.com/caselaws?id=305423 An admission of service tax liability made during investigation before 30.06.2019 was treated as quantification for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme and clarificatory circular covered cases under enquiry, investigation or audit where duty demand had been quantified on or before the cut-off date, and "quantified" included a written communication of duty payable, including liability admitted during investigation. Because the taxpayer's statement recorded during investigation acknowledged the liability before the cut-off date, pending completion of the investigation did not defeat eligibility. Rejection of SVLDRS benefit only on the ground that the investigation had not concluded was unsustainable; the matter was set aside for reconsideration. en-us Fri, 26 Aug 2022 00:00:00 +0530 Tue, 05 Sep 2023 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305423 An admission of service tax liability made during investigation before 30.06.2019 was treated as quantification for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme and clarificatory circular covered cases under enquiry, investigation or audit where duty demand had been quantified on or before the cut-off date, and "quantified" included a written communication of duty payable, including liability admitted during investigation. Because the taxpayer's statement recorded during investigation acknowledged the liability before the cut-off date, pending completion of the investigation did not defeat eligibility. Rejection of SVLDRS benefit only on the ground that the investigation had not concluded was unsustainable; the matter was set aside for reconsideration. Case-Laws Service Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305423