2020 (10) TMI 1034

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....Act, 1994 (since omitted) read with Rule 4 of the Service Tax Rules 1994 bearing registration No. AGPPB2030EST001. A Show Cause Notice was issued on 20.10.2019 by the respondent No. 4 wherein it was alleged for non-compliance of the provisions of the Finance Act, 1994 by the petitioner and accordingly the respondent No. 4 determined an amount of Rs. 1,89,87,833/-. Though a reply has been filed by the petitioner on 20.02.2012, the respondents did not consider the submissions made by the petitioner and confirmed the demand of Rs. 1,79,48,390/- vide an Order-In-Original No. 22/Commr/ST/GHY/12-13 dated 14.03.2013. Since the aforesaid amount was already paid by the petitioner, the learned Commissioner, Service Tax, Guwahati appropriated the said....

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....tax dues for cases other than voluntary disclosure cases, depending on the amount tax dues involved. The scheme provided relief from payment of interest and penalty and the assessee under the scheme shall also not be liable for prosecution. 5. The petitioner states that since the petitioner is eligible under Section 125 of the said Scheme as notified under the Finance (No.2) Act, 2019, the petitioner filed a declaration in Form SVLDRS 1 electronically in the Official website of the respondent No. 2 on 18.12.2019 as prescribed under the Rules. Accordingly, an acknowledgment receipt was issued by the respondent No. 2 showing the application of the petitioner as LD1812190003052 dated 18.12.2019 at 7.12 p.m. In the said Form SVLDRS 1, submitte....