https://www.taxtmi.com/caselaws?id=446279 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, service tax dues are treated as quantified where the liability is written and identifiable on or before 30.06.2019, including through ST-3 returns, audit material and a show cause notice. The Madras High Court found that the amounts disclosed in the declaration and in the notice were substantially the same, with only marginal variation, and that the petitioner had met the Scheme's quantification requirement. The rejection of the declaration, and the consequential order in original, were therefore unsustainable, and the petitioner was held entitled to the Scheme benefit. en-us Wed, 20 Sep 2023 00:00:00 +0530 Mon, 22 Dec 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446279 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, service tax dues are treated as quantified where the liability is written and identifiable on or before 30.06.2019, including through ST-3 returns, audit material and a show cause notice. The Madras High Court found that the amounts disclosed in the declaration and in the notice were substantially the same, with only marginal variation, and that the petitioner had met the Scheme's quantification requirement. The rejection of the declaration, and the consequential order in original, were therefore unsustainable, and the petitioner was held entitled to the Scheme benefit. Case-Laws Service Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446279