TaxTMI 
TaxTMI 
2021 (8) TMI 830
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....approx) as a pre-condition for issuance of a Discharge Certificate under the Scheme. 2. Heard Mr.G.Natarajan, learned counsel for the petitioner and Mr.Rajendran Raghavan, learned Senior Standing Counsel for the sole respondent. 3. The petitioner had approached the respondent with an Application under the Scheme for settlement of the dispute arising under show cause notice culminating in order-in-original dated 10.02.2017, confirming a demand of Service Tax under the Finance Act, 1994 (in short 'Act') for the period April 2008 to September 2011, under the head 'Renting of Immovable Property Services'. 4. There was considerable litigation surrounding the levy of service tax under the above head. Many of the assessees upon ....
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.... the petitioner, it is entitled to take credit of the amount that has been deposited thus far by its lessees, it adopted the stand that the amount payable by it under the scheme, that is 50% of the disputed demand should be taken to be remitted by way of adjustment of earlier remittances. 7. The application was filed on 04.01.2020 in Form SVLDRS - I. The respondent issued Form SVLDRS - II on 19.02.2020, computing the amount payable at a figure of Rs. 1,55,92,131/- and calling upon the petitioner to remit the same. The Form stated that if the declarant i.e., the petitioner, did not concur with the amount estimated, he could appear for a personal hearing before the respondent on 21.02.2020 to explain its stand. 8. The petitioner appeared be....
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....te of the amount to be remitted by the declarant and affording an opportunity of personal hearing to the petitioner to explain the differences in estimate. (iii) If the declarant wishes to indicate agreement or disagreement with the estimate in Form SVLDRS - II, or waives the right for personal hearing, wishes to seek an adjournment or file written submissions, a request in Form SVLDRS- IIA be filed for these purposes. (iv) Form SVLDRS -III is to be issued thereafter, either accepting the declaration or indicating the amount to be remitted after taking note of the objections raised by the petitioner/applicant to the estimate made by the Designated Authority. 12. A missing link in the procedure, in my considered opinion, is the passing ....
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....to be valid, must speak for itself and contain reasoning for the conclusions arrived at. Seen in this light, the impugned order is clearly deficient. 15. Circular No.1073/06/2019.CX in F.No.276/78/2019/CX-8.Pt.III dated 29.10.2019, issued by the Central Board of Indirect Taxes and Customs provides clarifications for several issues arising from the application of the Scheme. One of the points raised is in regard to demands arising from Service Tax on rentals on immovable properties. At paragraph 2 (v), the Board states as follows: '2. ............. (v) ........................ M/s. Retailers Association of India have represented that in many cases, department has initiated proceedings against lessors from non-payment of service ta....