https://www.taxtmi.com/caselaws?id=752366 Failure to complete payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 because of failed NEFT/RTGS transfers and technical debit-credit reversal was treated as a technical impediment, not deliberate default. The Court held that the scheme's amnesty benefit should not be denied on these facts, but the benefit was made conditional on payment of the quantified amount together with interest at 9% from 30.06.2020 within the time fixed. On such compliance, the adverse order confirming the service tax demand was liable to be quashed. en-us Wed, 17 Apr 2024 00:00:00 +0530 Thu, 09 May 2024 07:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752366 Failure to complete payment under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 because of failed NEFT/RTGS transfers and technical debit-credit reversal was treated as a technical impediment, not deliberate default. The Court held that the scheme's amnesty benefit should not be denied on these facts, but the benefit was made conditional on payment of the quantified amount together with interest at 9% from 30.06.2020 within the time fixed. On such compliance, the adverse order confirming the service tax demand was liable to be quashed. Case-Laws Service Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752366