Court Rules SVLDRS Allows Declarations Even After Paying Principal Tax Amount; Includes Interest and Penalties Resolution.

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....SVLDRS - Just because the Petitioner has paid the principal amount, it cannot be said that when a show cause notice has been issued for interest on the said amount, that the Petitioner is not entitled to make a declaration under SVLDRS. The interest relates to the service tax amount and the SVLDR Scheme covers not only tax but also interest, penalty - HC....