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Who can take the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ?
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For Service Tax and Central Excise
This scheme is about an opportunity of voluntary disclosure by non-compliant taxpayers to liquidation of past disputes of Central Excise and Service Tax.
Eligibility to avail this scheme
◆ Where a show cause notice or appeals arising out of a show cause notice pending as on the 30th day of June, 2019
◆ Where an amount in arrears pending to pay
◆ Where an enquiry, investigation or audit and due amount is quantified on or before the 30th day of June, 2019
◆ Where a non- compliant taxpayer wants voluntary disclosure.
Cases not covered in this scheme
◆ Cases in respect of excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (this includes tobacco and specified petroleum products)
◆ Cases for which the taxpayer has been convicted under the Central Excise Act, 1944 or the Finance Act, 1994
◆ Cases involving erroneous refunds
◆ Cases pending before the Settlement Commission.
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