https://www.taxtmi.com/caselaws?id=793853 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in a pending inquiry or investigation, duty liability had to be finally quantified by written communication on or before 30.06.2019. A mere statement admitting part of the service tax liability during investigation did not amount to quantification, especially where the later determination was materially different. As the petitioner was ineligible for the Scheme, rejection of the declaration was upheld. The challenge based on absence of a Designated Committee hearing also failed because the hearing mechanism arises only after eligibility is established. en-us Thu, 18 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793853 For eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 in a pending inquiry or investigation, duty liability had to be finally quantified by written communication on or before 30.06.2019. A mere statement admitting part of the service tax liability during investigation did not amount to quantification, especially where the later determination was materially different. As the petitioner was ineligible for the Scheme, rejection of the declaration was upheld. The challenge based on absence of a Designated Committee hearing also failed because the hearing mechanism arises only after eligibility is established. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793853