TaxTMI 
TaxTMI 
2023 (2) TMI 71
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....ered into a leave and license agreement with another entity for a premises constructed by the Petitioner. Certain proceedings took place between the Petitioner and the lessee. A letter came to be issued to the Petitioner by the Respondents - Authorities intimating regarding conduct of audit for Service Tax for the period 2012-2013 to 2016- 2017. 2. Under the Finance Act, 2019 a scheme known as Sabka Vishwas (Legacy Dispute) Resolution Scheme, 2019 ("SVLDR Scheme") was introduced in the year 2019. The scheme provided for settlement of legacy disputes in respect of payment of Service Tax amongst others. 3. The Petitioner submitted declaration as per Form SVLDRS-1, which came to be rejected by the impugned communication dated 13 December 201....
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....erred to under Section 125 (1)(f), a stipulation of pendency of enquiry, investigation and audit as of 30 June 2019 is necessary. If no enquiry, investigation and audit is pending as on 30 June 2019, then such declarant cannot be considered as ineligible under Section 125. There is no dispute about this proposition before us. The contention of the Respondents is that as of 30 June 2019, Petitioner was subjected to audit. 8. This would lead us to examine two communications i.e. communication dated 5 September 2019, which forms an annexure to communication dated 7 November 2017, both addressed to the Petitioner. The title of the communication is "Intimation for conducting Service Tax audit". The communication dated 5 September 2017 stated th....
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....ber 2017 nothing further was communicated to the Petitioner and the Petitioner was under belief that the audit proceedings have been dropped and should be considered as lapsed. Learned Counsel submitted that the notice dated 5 September 2017 refers to conduct of audit in terms of Rule 5A of Service Tax Rules, 1994 which lays down a particular procedure and stipulates that it should be conducted expeditiously. Learned Counsel for the Respondents contends that this aspect is not relevant as there is no challenge to the audit proceedings on the ground of delay in completion. Learned Counsel for the Respondents pointed out that as the Petitioner did not cooperate and therefore, there was no further communication, the audit proceedings were comp....