2023 (4) TMI 81

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.... Commissioner, Member Designated Committee under Sabka Vishawas, (Legacy dispute Resolution Scheme, 2019), O/o. the Commissioner of Central GST and Central Excise, Madurai<br>Service Tax<br>2023 (4) TMI 81 - MADRAS HIGH COURT - 2023 (73) G. S. T. L. 610 (Mad.)<br>MADRAS HIGH COURT - HC<br>Dated:- 24-3-2023<br>W.P.(MD) No.4900 of 2023 - -<br>Service Tax<br>Honourable Ms.Justice P.T.Asha For the Pe....

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....in the business of erection, commission and installation services for which he has been regularly paying the service taxes for the services rendered by him. Before the GST regime had set in, the authority under the service tax found that the petitioner was due service tax to the Government for the year 2007 and had fixed service dues along with penalty by order dated 06.04.2012. Thereafter, the GS....

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....rom the Central Board of Indirect Taxes and Customs, instructing the bank to credit any money, which is due or may become due to his account and to hold the same, as if it is deemed to be credited to the Central Government account. It was only after the receipt of this letter that the petitioner came to the know that the amount had not been credited and immediately under cover of the letter dated ....

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....e petitioner is willing to pay the interest on the said sum from the date of the re-crediting of the amount till the date of payment. 5.However, Mr.N.Dilipkumar, learned Standing Counsel for the respondents would submit that the scheme is for a limited period and is introduced only to help the assessees. Once the period of the scheme comes to an end, the authorities have no right to extend the sa....