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Who can take the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ?

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Who can take the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ?

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.

 

This is an online news portal for tax news, updates, articles, judgments, Circulars, Notification and orders with regards to Indian Taxation Laws. ‘Simplifying the TAX & creating awareness about tax laws is the main motto of the Team theTAXTALK.

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