https://www.taxtmi.com/caselaws?id=751380 The Kerala HC dismissed an appeal where the appellant sought benefit under the SVLDRS amnesty scheme for non-payment of service tax on commercial training and coaching services. The court rejected the appellant's claim of technical glitches preventing payment, noting that the appellant became aware of the payment requirement only on 15.06.2020, well after the 31.03.2020 deadline. Despite accessing the portal on 29.06.2020, no payment attempt was recorded. The court held that amnesty scheme terms must be strictly construed in favor of revenue, denying the benefit to the appellant. en-us Mon, 08 Apr 2024 00:00:00 +0530 Mon, 15 Apr 2024 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751380 The Kerala HC dismissed an appeal where the appellant sought benefit under the SVLDRS amnesty scheme for non-payment of service tax on commercial training and coaching services. The court rejected the appellant's claim of technical glitches preventing payment, noting that the appellant became aware of the payment requirement only on 15.06.2020, well after the 31.03.2020 deadline. Despite accessing the portal on 29.06.2020, no payment attempt was recorded. The court held that amnesty scheme terms must be strictly construed in favor of revenue, denying the benefit to the appellant. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751380