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Petitioner Declared Service Tax Late Under Sabka Vishwas Scheme 2019; Interest on Delayed Payment Unresolved, Case Re-evaluated.

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....Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Petitioner have declared Service Tax liability but the same could not be deposited while filing the return, which was deposited belatedly, but interest on delayed payment remained unpaid - Matter restored back for fresh decision.....

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