https://www.taxtmi.com/caselaws?id=795734 Settlement of the underlying service-tax demand by the principal noticee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, waives the related penalty for both the principal noticee and co-noticees. The Tribunal analysis states that this consequence applies even where a co-noticee did not independently file a Scheme declaration. Coordinate division-bench precedent was preferred over a contrary single-member view. Accordingly, the penalty imposed on the co-noticee was unsustainable and was set aside. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795734 Settlement of the underlying service-tax demand by the principal noticee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, waives the related penalty for both the principal noticee and co-noticees. The Tribunal analysis states that this consequence applies even where a co-noticee did not independently file a Scheme declaration. Coordinate division-bench precedent was preferred over a contrary single-member view. Accordingly, the penalty imposed on the co-noticee was unsustainable and was set aside. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795734