2022 (12) TMI 911

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....dential complexes during the period 2013-14 till 2017-2018 (June 2017). Show cause notice dated 23.04.2019 was issued demanding service tax of Rs.5,34,58,093/-. During the investigation stage, the appellant had deposited vide 8 separate challans a total amount of Rs.29,36,382/-. These amounts were deposited during September and December, 2018. In the statement recorded of Shri Sunil Goel, Authorised Signatory of the appellant on 22.03.2019, he stated that this amount has been deposited mistakenly (during investigation). However, in the show cause notice dated 23.04.2019, these amounts deposited were not recognised neither mentioned nor was there proposal for appropriation. During the pendency of the adjudication proceedings, the appellant, ....

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....application was rejected vide order-in-original dated 01.09.2021 on the ground that the settlement under SVLDRS was done by High Level Committee headed by the Principal Commissioner and thus, the said amount of Rs.29,36,382/- cannot be treated as pre-deposit against the show cause notice in question. Further stated that under the Scheme, no proceedings covered under the Discharge Certificate can be re-opened. Further, reference was made to Section 130 (1)(b) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "which states that any amount paid under the Scheme shall not be refunded under any circumstances". Further, Section 130(2) states that "in case of any pr-edeposit or other deposit already paid, exceeds the amount payable as ind....