https://www.taxtmi.com/caselaws?id=435256 A declaration under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, based only on an interest demand after full payment of tax dues, was treated as falling within the scheme's "tax dues" coverage in light of the Board's instruction dated 06.10.2022. The instruction clarified that such cases are eligible for waiver of interest, so a rejection on the ground that the claim did not relate to tax dues could not be sustained. The rejection was quashed and the matter was sent back for fresh consideration by the designated committee in accordance with the clarified position. en-us Wed, 14 Dec 2022 00:00:00 +0530 Wed, 26 Jul 2023 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435256 A declaration under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, based only on an interest demand after full payment of tax dues, was treated as falling within the scheme's "tax dues" coverage in light of the Board's instruction dated 06.10.2022. The instruction clarified that such cases are eligible for waiver of interest, so a rejection on the ground that the claim did not relate to tax dues could not be sustained. The rejection was quashed and the matter was sent back for fresh consideration by the designated committee in accordance with the clarified position. Case-Laws Service Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435256