TaxTMI 
TaxTMI 
2025 (12) TMI 1294
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.... The present petition has been filed challenging the impugned order dated 30th June, 2023 passed by the Assistant Commissioner Division-Okhla, Central Goods and Service Tax (Delhi South) (hereinafter, 'the impugned order') by which a demand of service tax to the tune of Rs. 46,86,276/- under Section 73(2) of the Finance Act, 1944, has been confirmed against the Petitioner, along with certain penalties under Section 76(1) and Section 77(2) of the Finance Act, 1944. The petition also challenges the order dated 2nd March, 2020 passed by the Designated Committee, Sabka Vikas Legacy Dispute Resolution Scheme (hereinafter, 'SVLDR Scheme') 3. The petition has a history that deserves to be captured in the present order. During Ma....
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....issioner of Central Excise (Appeals) wherein it was held vide order dated 6th March, 2019 that the Petitioner's services cannot be treated as export of services as the Petitioner was held to be an intermediary. This order of the Commissioner of Central Excise (Appeals) was challenged before CESTAT and the prayer before CESTAT was to quash the demand and to allow the refund claim of Rs. 8,95,576/-. 7. In the meantime, the Government announced the SVLDR Scheme on 1st September, 2019. The Petitioner, wishing to take advantage of the said Scheme, filed an application in respect of SCN-I under the Scheme. In respect of the said first application, the Department accepted the application of the Petitioner on 31st December, 2019, and relief of R....
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....R Scheme post 1st July, 2019 could also be entertained. In this regard, reliance is placed upon Clause 2 paragraph (v) and paragraph (viii) of the said circular dated 12th December, 2019. It is also his submission that since the refund claim was for the entire period but the Department chose to divide the same into two SCNs, the Petitioner cannot be deprived of the benefit of the SVLDR Scheme. 13. Mr. Singla, ld. Counsel, on the other hand, submits that Clause 2(viii) of the Circular dated 12th December, 2019 would only apply if the amount is quantified and the arrears are either pending consideration in an appeal or the appeal has attained finality or the Petitioner gives an assurance that further appeal would not be filed. However, in ....
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.... 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." 15. In the present case, the SCN-II is dated 19th December, 2019. However, the SVLDR Scheme itself prescribes the cut off date as 30th June, 2019. In the facts of this case, the initial enqui....
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....l form part & parcel of this statement of demand made for subsequent period i.e. October 2016 to December 2016, January 2017 to March 2017 and April 2017 to June 2017. The following Show-Cause-Notice was issued to demand Service Tax along with interest and with proposal to impose penalty: S.No. Period involved SCN No. and date Amount of Service Tax demand including Cess amount (Rs) Competency Status of the SCN's 1 October 2015 to September 2016 (RUD-I) Demand-cum-Show-Cause- Notice issued vide C No DL- South/GST/Div-Okhla/R-76/Show-Cause-Notice- Varner/13/18-19 dt 18.10.2018 33,64,946 Deputy Commissioner Pending for adjudication Contravention Section 66B, 67, 68, 70 of the Finance Act ....
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.... notice (SCN) for demand of duty/tax or one or more pending appeals arising out of such notice where the final hearing has not taken place as on 30.06.2019. (b) Who has been issued SCN for penalty and late fee only and where the final hearing has not taken place as on 30.06.2019. (c) Who has recoverable arrears pending. (d) Who has cases under investigation and audit where the duty/tax involved has been quantified and communicated to him or admitted by him in a statement on or before 30th June, 2019. (e) Who wants to make a voluntary disclosure." 19. Thus, the SCNs issued beyond the deadline prescribed in the Scheme itself cannot be considered for benefits under the Scheme. In the overall facts and cir....