2023 (2) TMI 485

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....hat she is not proprietor of M/s. Creative Media, and it is her husband, Ashok Jha who had started the business in the name of Creative Media and opened bank account in Oriental Bank of Commerce (now known as Punjab National Bank), being the sole proprietor of the firm. As the matrimonial dispute arose between petitioner and her husband which led to initiation of proceedings by Central Excise and Service Tax Department against her in the year 2014 and she was compelled to deposit the amount as quantified by the Service Tax Department so as to save the wrath of the Department for the misdeeds of her husband. She has relied upon the decision rendered by the Family Court wherein it was found that Creative Media was a creation of her husband, A....

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....st and penalties was confirmed in the adjudication proceedings vide order dated 01.12.2015. The order was put under challenge in appeal by the petitioner and the appellate authority on 16.10.2017 remanded back the matter to be decided de novo. Again on 15.01.2019, the earlier order was confirmed by the Joint Commissioner. Aggrieved by the said order, an appeal was preferred which was dismissed by the appellate authority on 27.08.2019. 4. Before any further proceedings could be proceeded, the petitioner voluntarily applied for Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS-2019) on 20.12.2019 and the case was settled by making a total reduced payment of Rs.14,76,806/- against liability of Rs.33,18,514/-. Thus, petitioner got a tax....

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.... got a tax relief of Rs.18,41,708/-. 9. SVLDRS-2019 Scheme was voluntarily scheme introduced by Government of India and there was no compulsion of any person or party to opt for Scheme. Section 129 and 130 of the SVLDRS-2019 enacted in Parliament vide Chapter V of Finance Act (No. II) Act, 2019 clearly provides that Scheme shall be conclusive as to the matter and time period stated therein. Sections 129 and 130 are of great importance and are extracted hereasunder:- "129. (1) Every discharge certificate issued under section 126 with respect to the amount payable under this Scheme shall be conclusive as to the matter and time period stated therein, and- (a) the declarant shall not be liable to pay any further duty, inter....

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....t; (b) shall not be refundable under any circumstances; (c) shall not, under the indirect tax enactment or under any other Act,- (i) be taken as input tax credit; or (ii) entitle any person to take input tax credit, as a recipient, of the excisable goods or taxable services, with respect to the matter and time period covered in the declaration. (2) In case any predeposit or other deposit already paid exceeds the amount payable as indicated in the statement of the designated committee, the difference shall not be refunded." 10. From reading of Section 130, it is clear that any amount paid under the Scheme shall not be refunded under any circumstances. Once, the petitioner had opted for the Sche....

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....ter service of notice and thereafter appeal was decided. The petitioner instead of preferring further action being aggrieved by the appellate order dated 27.10.2019 instead opted to go for the compounding Scheme in the name of SVLDRS-2019 launched by the Central Government for the payment of the outstanding service tax getting a huge tax relief. Section 130 of the Act clearly provides that no refund will be made once the person/party has opted for the Scheme. 12. The entire emphasis on part of petitioner is on the fact that her husband played mischief by portraying her as the proprietor of M/s. Creative Media not only before the taxing authorities but also before the Bank, and thus, any recovery to be made by the Department should be mad....