https://www.taxtmi.com/caselaws?id=799733 Written communication quantifying service-tax dues before the applicable cut-off can satisfy the Scheme's quantification requirement. Section 121(r) of the Finance Act, 2019 treats written communication of duty payable as quantification, while the applicable circular includes letters intimating a duty demand. A pre-cut-off notice issued to a bank under Section 87(b) of the Finance Act, 1994, specifying outstanding service-tax liability and creating a lien over the assessee's account, constituted valid quantification. Separate quantification of interest was not required, and addressing the notice to the bank did not affect its legal consequence for the assessee's Scheme eligibility. en-us Tue, 22 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799733 Written communication quantifying service-tax dues before the applicable cut-off can satisfy the Scheme's quantification requirement. Section 121(r) of the Finance Act, 2019 treats written communication of duty payable as quantification, while the applicable circular includes letters intimating a duty demand. A pre-cut-off notice issued to a bank under Section 87(b) of the Finance Act, 1994, specifying outstanding service-tax liability and creating a lien over the assessee's account, constituted valid quantification. Separate quantification of interest was not required, and addressing the notice to the bank did not affect its legal consequence for the assessee's Scheme eligibility. Case-Laws Service Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799733