https://www.taxtmi.com/caselaws?id=309491 A pre-cut-off written admission or quantification of service tax liability can satisfy the SVLDRS quantification requirement even if audit or investigation remains pending. The Scheme and clarificatory circulars treat a written communication admitting duty liability, including one made during enquiry, investigation or audit, as sufficient quantification for eligibility. Pendency of audit or investigation by itself does not defeat the claimant where the liability had already been quantified before 30 June 2019. The earlier dismissal as infructuous did not create res judicata because no issue had been finally determined. The rejection of the SVLDRS claim was therefore unsustainable and the matter was remitted for fresh consideration. en-us Thu, 20 Oct 2022 00:00:00 +0530 Wed, 06 Sep 2023 08:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309491 A pre-cut-off written admission or quantification of service tax liability can satisfy the SVLDRS quantification requirement even if audit or investigation remains pending. The Scheme and clarificatory circulars treat a written communication admitting duty liability, including one made during enquiry, investigation or audit, as sufficient quantification for eligibility. Pendency of audit or investigation by itself does not defeat the claimant where the liability had already been quantified before 30 June 2019. The earlier dismissal as infructuous did not create res judicata because no issue had been finally determined. The rejection of the SVLDRS claim was therefore unsustainable and the matter was remitted for fresh consideration. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309491