https://www.taxtmi.com/caselaws?id=467097 Pending service-tax appeals were closed because the assessee opted for the Sabka Vishwas settlement scheme; the department submitted a closure list and the assessee conceded closure, resulting in termination of proceedings and disposal of the appeals. The operative legal point is that election into the settlement scheme effects statutory closure of contested liabilities and obviates further appellate adjudication where closure is recorded by the department and accepted by the assessee. en-us Wed, 13 Jan 2021 00:00:00 +0530 Fri, 06 Mar 2026 20:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467097 Pending service-tax appeals were closed because the assessee opted for the Sabka Vishwas settlement scheme; the department submitted a closure list and the assessee conceded closure, resulting in termination of proceedings and disposal of the appeals. The operative legal point is that election into the settlement scheme effects statutory closure of contested liabilities and obviates further appellate adjudication where closure is recorded by the department and accepted by the assessee. Case-Laws Service Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467097