TaxTMI 
TaxTMI 
TaxTMI 
2021 (7) TMI 260
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....ued on show-cause notice. 2. A few relevant facts would be appropriate to be referred to that petitioner no.1, at the relevant time, had been registered with the respondents under Service Tax Rules, 1994. On investigation, a show-cause notice had been issued to the petitioners for service tax dues to the tune of Rs. 1,03,98,605/- for the period from 01/04/2007 to 31/03/2012 payable on the security services rendered with interest and penalty. During the proceedings, the petitioners had informed the respondents its intention to settle the matter by filing an application before the Settlement Committee under section 32E(1) of Central Excise Act, 1944, by which time, the petitioners claim to have deposited Rs. 40,00,000/towards the service tax....
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....etitioners towards its service tax dues demanded under the show-cause notice. When such a huge amount has already been pre-deposited, while estimating amount, the same ought to have been taken in to account and deducted from the estimated payable amount. Under the SVLDR scheme, the petitioners would be liable to pay towards discharge of its service tax liability a sum of Rs. 1,99,302/- only, taking into account already deposited sum of Rs,50,00,000/-. 6. Yet on 28/02/2020 Form SVLDRS-2 had been issued for Rs. 51,99,302/- stating that if the petitioners do not agree with the estimated amount payable, the petitioners would appear for personal hearing on 02/03/2020. The petitioners had also responded to SVLDRS-2 stating that it does not agree....
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....phical / clerical error crept in SVLDRS-2B and as such, it is not a case that the course of natural justice is not followed. The Designated Committee had no control over the technical features of the system. 8. It has been contended that SVLDR scheme has been online and automated scheme requiring minimal human intervention leaving very little scope for discretion and the Board Circular dated 27/08/2019 has been referred to. Since both the taxpayer as well as the department are aware of the duty amount in the form of show-cause notice / order of determination or a written communication, it is not intended to be adjucatory in nature. 9. From aforesaid, fairly clear position emerges that petitioners' claim of having deposited a sum of Rs. 50....