2020 (9) TMI 121

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....t, 1994 as regards their liability to pay service tax. Without going into the detailed facts, it would be suffice to take note of that for the period 2013-2017, the petitioner had provided taxable services to its customers but failed to file returns in respect thereof & also the required amount of service tax was not paid by them. 3. The respondent authorities introduced the scheme of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (in short Scheme 2019) under Chapter-V of the Finance Act, 1994. As provided in Section 124(1)(e) read with section 123(d) of Scheme 2019, amongst the various other reliefs that are available, an assessee is also entitled to voluntarily disclose their tax dues if no returns have been filed by the assess....

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....the penalty or a different view can also be taken in the matter. Admittedly the Finance Act, 1994 wherein, Scheme 2019 has been incorporated does not provide for any provision for re-submitting an application claiming the benefit under the scheme. 7. In the circumstance, we are required to look into the matter from the perspective as to whether by not mentioning the dues payable in clause 9.4and instead mentioning it in clause 9.1 of the Form SVLDRS - 1, the petitioner had committed an incurable mistake so as to disentitle the petitioner from the benefits under the Scheme 2019 or the mistake that was made can be allowed to be corrected. Apparently, a mistake made can be of two different types, one being a mistake based upon which a legal....