2024 (2) TMI 1306

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....thorized Representative for the Respondent ORDER PER R. MURALIDHAR : No one has appeared inspite of Notice. During the last occasion, it was pointed out that the Appellant had opted for SVLDR Scheme and has also made the payment towards the amount indicated by the Department under SVLDRS-3 Certificate. The Bench had directed the Office of the AR to get it verified as to whether the Appell....

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....re, I hold that the Appellant is not eligible to get the benefit of SVLDR Scheme. 4. In the interest of justice, the Appeal itself was taken up on merits with the help of the Learned AR. 5. I find that the Appellant was issued Show Cause Notice based on the Income Tax Returns filed by them. By taking into account the TDS deducted by the clients under Form 26AS, Show Cause Notice has been iss....

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....he demand of Rs. 2,15,509/- along with interest and penalties. In order to close the litigation, the Appellant had opted for amnesty scheme under SVLDR. They had predeposited Rs. 21,551/- while preferring the Appeal before the Commissioner (Appeals) and this Tribunal. They filed their SVLDRS-1 on 18/12/2019 showing their balance tax liabilities as Rs. 43,102/-. After due process, the Department ha....

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....e following directions : - (i) The demand should be quantified by taking the Service Tax rate as per the Composition rate applicable for Works Contract, during the period under dispute. (ii) The Appellant should be granted opportunity to present all their documentary evidence towards their submission along with details of payments made by them. (iii) The Pre-deposit amou....