TaxTMI 
TaxTMI 
2020 (11) TMI 552
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....y Dispute Resolution] Scheme, 2019 [for short 'SVLDR Scheme'] and who is issued Form No.SVLDRS-3 as per Annexure-H for an 'estimated amount payable' in a sum of Rs. 7,16,058/-, has filed this petition for a direction to the second Respondent to issue revised Form No.SVLDRS-3 and the Discharge Certificate in Form No.SVLDRS-4 considering the pre-deposit by the petitioner. 2. The petitioner is issued with the Audit Note dated 4.4.2019 [Annexure-B] with total detection of Rs. 23,86,861/- and corresponding interest in a sum of Rs. 1,86,735/- with the petitioner's total liability being computed in a sum of Rs. 25,73,596/-. The Audit Note also refers to Rs. 8,09,269/- and Rs. 3,15,136/- as the total Service Tax and Interest recovered from the p....
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.... products [Beeris] falling in fourth Schedule to the Central Excise Act, 1944. The present applied for for the relief of NCCD to be paid on Beeris. Since there is specific exclusion in Sec. 125(1)(h) of Finance (No.2) Act, 2019, the application is accordingly rejected by the Designated Committee." 4. The learned Counsel for the petitioner submits that the Designated Committee has issued Form No.SVLDRS- 3 without application of mind. The petitioner is engaged in conduct of Business Exhibition Services holding Centralised Service Tax Registration No. AAAC11369MSD 002 and indisputably is not engaged in the business of any tobacco product. Nevertheless, Form No.SVLDRS-3 is issued with a remark that is completely extraneous to the petitioner.....
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....furnishing all the details, but because of a technical difficulty, the petitioner could not enter in Form No.SVLDRS-1 the details of the Service Tax Recovered/ Deposit. 6. The learned counsel for the petitioner further submits a declarant under the SVLDR Scheme will be entitled to tax relief as mentioned in Section 124[1][d][i] of the Scheme if the tax dues are quantified as of 30.06.2019. According to Section 124[1][d][i] of the SVLDR Scheme, in case a declarant's tax dues are less than Rs. 50 (fifty) lakhs, the declarant gets a relief of 70% of the tax dues and is obliged to pay only 30% of such dues, and proviso to Section 124[1][d] stipulates that a declarant shall be entitled to the deduction of any deposit but subject to the condit....
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....Designated Committee, on an application by a declarant or otherwise, can modify Form No.SVLDRS-3 in exercise of the jurisdiction and section 128 of the SVLDR Scheme. However, the learned counsel submits that the exercise of jurisdiction to modify is a time bound exercise, and such jurisdiction would not be available with the Designated Committee after the lapse of 30 (thirty) days from the date of issuance of the aforesaid statement in Form No.SVLDRS-3 indicating the amount payable. 9. The learned counsel for these respondents relying upon the objection statement filed submits that in terms of the Board Circular dated 12.12.2019 the petitioner could have filed a combined application in Form No.SVLDRS-1 for two or more Audit objections, b....
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....cheme. The amount payable shall be, as per the definition contained in section 121 (e), calculated as the amount of tax dues less the tax relief. The expressions tax dues and tax relief are also defined; while the provisions of section 123 defines tax dues the provisions of section 124 defines tax relief. The tax dues in cases of a pending enquiry or investigation or audit would be the amount of duty payable under any of the indirect tax enactment which has been quantified on or before the 30th day of June, 2019. The tax relief in these cases would be as mentioned in section 124(1)(d) i.e., in cases where the duty demand so quantified is Rs. 50 lakhs or lesser, the tax relief is 70%. A declarant in this case would therefore be required to p....
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....ssued with Audit Note dated 04.04.2019 which mentions not only the duty demand but also the service tax recovered from the petitioner, and thus, there has been quantification of the duty demand in a sum of Rs. 23,86,861/- and acceptance of service tax recovered in Rs. 8,09,269/- during audit before the 30th day of June, 2019. There is also no dispute that the petitioner satisfies the other conditions of the SVLDR Scheme and is entitled to avail the tax relief. If these facts cannot be disputed and the conditions as contemplated under the SVLDR Scheme are satisfied, an accrued substantive right by way of Tax relief cannot be denied on the technical ground that there is an error in filling in the details in Form-SVLDRS as 'Nil', especially wh....