https://www.taxtmi.com/highlights?id=79403 Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed. en-us Mon, 15 Jul 2024 08:17:16 +0530 Mon, 15 Jul 2024 08:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79403 Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during appeal proceedings not considered for tax dues calculation u/s 124(1) but deducted while issuing statement under 124(2) - CBIC circular clarified relief under 124(1)(c) applied to net outstanding dues after deducting pre-deposit - Petitioner rightly deducted pre-deposit from net eligible amount - Directed to appropriate Rs. 9,86,360/- from deposited Rs. 11,22,934/-, return remaining Rs. 2,27,622/- by rectified SVLDRS-3 and issue SVLDRS-4 - Petition allowed. Highlights Service Tax Mon, 15 Jul 2024 08:17:16 +0530 https://www.taxtmi.com/highlights?id=79403