https://www.taxtmi.com/caselaws?id=309553 Quantification of service tax liability before the 30 June 2019 cut-off was treated as sufficient to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, even though investigation remained pending. The court relied on the Scheme and the departmental circular to treat admission and prior quantification during enquiry as meeting the eligibility requirement, so the rejection of Scheme benefit could not stand. The objection based on res judicata also failed because the earlier proceedings had not finally decided the present controversy on merits. The rejection orders were quashed and the matter was remanded for fresh reconsideration in accordance with law and the Scheme. en-us Thu, 03 Nov 2022 00:00:00 +0530 Fri, 08 Sep 2023 22:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309553 Quantification of service tax liability before the 30 June 2019 cut-off was treated as sufficient to avail the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, even though investigation remained pending. The court relied on the Scheme and the departmental circular to treat admission and prior quantification during enquiry as meeting the eligibility requirement, so the rejection of Scheme benefit could not stand. The objection based on res judicata also failed because the earlier proceedings had not finally decided the present controversy on merits. The rejection orders were quashed and the matter was remanded for fresh reconsideration in accordance with law and the Scheme. Case-Laws Service Tax Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309553