https://www.taxtmi.com/caselaws?id=751313 A written admission of service tax liability during audit before 30.06.2019 was treated as "quantified" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because quantification means written communication of the duty payable. The court relied on the assessee's recorded admission and a beneficial CBIC clarification stating that written communication includes liability admitted during audit and audit reports. On that basis, the Revenue could not reject the declaration by adopting a narrower interpretation of quantification, and the rejection order was held unsustainable. en-us Tue, 09 Apr 2024 00:00:00 +0530 Sat, 13 Apr 2024 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751313 A written admission of service tax liability during audit before 30.06.2019 was treated as "quantified" under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because quantification means written communication of the duty payable. The court relied on the assessee's recorded admission and a beneficial CBIC clarification stating that written communication includes liability admitted during audit and audit reports. On that basis, the Revenue could not reject the declaration by adopting a narrower interpretation of quantification, and the rejection order was held unsustainable. Case-Laws Service Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751313