https://www.taxtmi.com/caselaws?id=469350 Prior payment of service tax for the disputed period was treated as decisive for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Karnataka HC noted that the petitioner had produced challans showing payment during January to May 2017, and the respondents erred in treating those amounts as unpaid for Scheme purposes. On that basis, rejection of the Scheme claim was unsustainable. The impugned orders confirming the demand were quashed, and the matter was directed to be reconsidered with issuance of Form SVLDR-4, subject to verification. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 15 Jun 2026 23:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469350 Prior payment of service tax for the disputed period was treated as decisive for eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Karnataka HC noted that the petitioner had produced challans showing payment during January to May 2017, and the respondents erred in treating those amounts as unpaid for Scheme purposes. On that basis, rejection of the Scheme claim was unsustainable. The impugned orders confirming the demand were quashed, and the matter was directed to be reconsidered with issuance of Form SVLDR-4, subject to verification. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469350