TaxTMI 
TaxTMI 
2020 (7) TMI 849
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....te Resolution) Scheme in terms of Ext. P2 Application. 2. In support of the aforementioned prayer, the facts leading to filing of the writ petition are the petitioner is a proprietor of the firm doing business of Shipping, Transporting, Customs broking amongst others and is an assessee under the Service Tax Act. It has regularly been filing returns and paying tax. The Union of India, Ministry of Commerce and Industry, 2nd respondent, promulgated Dispute Resolution Scheme namely, Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter called 'scheme'). 3. The petitioner was in a financial difficulty and he could not comply with statutory requirements of payment of service tax dues. Thus opted to avail the benefit of ....
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....ing credit for tax paid and Cenvat credit availed. Applying the formula, the petitioner has deposited a sum of Rs. 2,58,09,285/-. Under the scheme, the petitioner is entitled to a relief of 50% of the duty amount which comes to Rs. 2,06,37,922/-. Thus the petitioner is entitled for deduction of Rs. 2,58,09,285/-. 5. Ext.P3 notice proceeded on the premise that the tax payable is the balance of the amount declared as due in SVLDRS-1 minus pre deposit stated therein. The attention of this Court were drawn to Section 124 of the Scheme. It is next contended that statement recorded under Section 108 of the Customs Act, the figure offered by the Petitioner includes certain items claiming exemption. The petitioner is entitled for exemption of se....
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....roceedings which could have been initiated or disputed by him. In fact the petitioner had suppressed the value of certain taxable services provided. 7. Petitioner had given a voluntary statement to the authority on 20.2.2019 purportedly under Section 14(2) of the Central Excise Act, 1944, as made applicable to Service Tax vide Section 83 of the Finance Act, 1994. Thus the petitioner had admitted the payment of only such of the above amounts under the voluntary Returns. The total tax liability towards taxable services for the period 2014-15 up to June 2017 in 2017-18 is Rs. 3,75,38,607/- and various returns voluntarily submitted by the petitioner in regular course is Rs.2,20,72,047/- The concealed and remaining unpaid tax amount disclosed....
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....ally liable for an amount, then, the amount indicated in the said notice as jointly and severally payable shall be taken to be the amount of duty payable by the declarant; (c) where an enquiry or investigation or audit is pending against the declarant, the amount of duty payable under any of the indirect tax enactment which has been quantified on or before the 30th day of June, 2019; (d) where the amount has been voluntarily disclosed by the declarant, then, the total amount of duty stated in the declaration; (e) where an amount in arrears relating to the declarant is due, the amount in arrears. On perusal of the provisions of 123(d) of the scheme, it is clearly mentioned that where the amount has been voluntar....
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.... dues; (d) where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 is- (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (e) where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. (2) The relief calculated under sub-section (1) shall be subject to the condition that any amount paid as predeposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or a....