TaxTMI 
TaxTMI 
TaxTMI 
2022 (11) TMI 634
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....etitioner No.1 is engaged in the business of providing manpower supply services and facility management services to various clients. Petitioner No.2 is director of Petitioner No.1. 2. Respondent No.4 initiated investigation proceedings against Petitioner No.1 on 5th December, 2018. Petitioner No.1 submitted reconciliation statement explaining difference between the amounts claimed by Revenue as payable and what Petitioner had discharged. As per the reconciliation statement, Petitioner No.1 admitted to short payment of service tax amounting to Rs.97,82,935/- and deposited an amount of Rs.48,00,700/- during the course of proceedings. Subsequently on 26^th June, 2019, Respondent No.4 recorded the statement of Petitioner No.2. In the stateme....
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....ved has been quantified on or before 30th June, 2019. The answer to this is, amount of duty has been quantified. We state this because in the reconciliation statement submitted, copy whereof is at Annexure-D to the Petition, the amount of duty payable has been quantified as Rs.97,82,935/-. In the statement of Petitioner No.2, recorded on 26^th June, 2019, copy whereof is at Exh.-C to the Petition, in answer to question No.6, an amount of Rs.97,82,935/- (48,00,700+49,82,235) has been admitted. Out of this, Rs.48,00,700/- has been paid by Petitioner and what was remaining was only Rs.48,82,235/-. Even in the impugned order, Respondents have in paragraph No.2 stated "as per the DGGI report amount quantified before 30.06.2019 was Rs.97,82,935/-....
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....VLDRS." 6. In the circumstances, we hold that Petitioner was eligible to make a declaration, and since Petitioner agrees and Mr. Jain orally also stated Petitioner agrees, with the estimated amount payable as communicated in the SVLDRS-2 issued by Respondents, Respondents are directed to issue Form-3 within two weeks of this order being uploaded so that Petitioner can pay the remaining amount and close the file. Petition disposed. No order as to costs. ============= Document 1 To, SVS SABKA VISHWAS (Legacy Dispute Resolution) SCHEME, 2019 For Service Tax and Central Excise. Make & New Beginning! केनà¥à¤¦à¥à¤°à¥€à¤¯ उतà¥à¤ªà¤¾à¤¦ CENTRAL à¤....
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..... LD1811190000388 dt.18.11.2019 - reg. M/s. Unify Facility Management Pvt. Ltd, has filed SVLDRS-I applications having ARN No. LD1811190000388 dt.18.11.2019 under the category Investigation and Sub-category Investigation by DGGI for an amount of Rs.97,82,935/-. The DGGI Mumbai after complete investigation issued the SCN dt.5.12.2019 to the assessee for an amount of Rs.2,35,31,797/- 2) was As per the DGGI report amount quantified before 30.06.2019 was Rs.97,82,935/-. however the amount of SCN was Rs. 2,35,31,797/-. In view of the same SVLDRS-2 thought tenable to be issued before rejection of the case. The personal hearing in the matter was held on 19.12.2019 wherein assessee requested to consider their case. ....