2023 (2) TMI 13

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....019, rejecting the declaration dated 20 December 2019 filed by the Petitioner under the Scheme and seeks a direction to the Respondents to extend the benefit of the Scheme to the Petitioner. 3. The Petitioner, a company, is engaged in providing software development services in the audit for the period from April 2014 to June 2017. The Respondents concluded that the Petitioner was providing information technology software and testing services to SEZ unit and to which a requisite certificate was issued, making the Petitioner liable to pay tax on the transaction. Consequently, a show cause notice was issued to the Petitioner on 17 July 2018 demanding service tax of Rs. 44,23,609/-. The Petitioner filed a reply to the notice and contended that....

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....er. 5. As per the procedure to be followed under the Scheme and as per section 127 of the Finance Act 2019, a declaration in form SVLDRS-1 is required to be filed online by a declarant. The same is thereafter verified. If the Designated Committee finds that the amount estimated by the Designated Committee is equal to the amount declared by the declarant, then the Designated Committee will issue form SVLDRS-3 indicating the amount payable within 60 days from the date of receipt of the declaration. As per section 127 (1) of the Act of 2019, when the amount payable by the declarant as estimated by the Designated Committee equals the amount declared by the declarant upon so communicated by way of an electronic form, the statement has to be iss....