2024 (8) TMI 1106

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....Vig. For the Respondents : Mr. M.P. Sharma a/w. Ms. Sangeeta Yadav. P.C. : 1. Paragraph 2 of the order dated 29th July 2024 reads as under : 2. The short point in this petition is that petitioner had filed declarations under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner was issued Form-3 indicating therein a sum of Rs. 1,50,67,000/- as payable. Petitioner....

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....le to conclude whether the payment has been made towards service tax liability for Financial Year 2015-2016. 3. There is a Circular No. 1074/07/2019-CX dated 12th December 2019 issued by the Central Board of Indirect Taxes and Customs, New Delhi to further clarify various provisions of Finance (No. 2) Act, 2019 in which paragraph 2 (ii) reads as under : 2 (ii) Section 124 (2) provides ....

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....s : (a) Respondent no. 3/4 shall give a personal hearing to petitioner, notice whereof shall be communicated atleast five working days in advance to enable petitioner to produce evidence to satisfy the Committee that payment of Rs.40,99,597/- pertains to Financial Year 2015-2016. If petitioner satisfies the Committee that the payment was for Financial Year 2015-2016, then the Committee sh....