2026-VIL-1158-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 – Delayed Payment – Lapse of Benefit – The appellant fails to deposit the amount within the stipulated time and despite extension granted due to COVID Pandemic, makes the payment much later than the prescribed deadline - Whether the benefit of the scheme can be extended to the appellant despite non-compliance with the stipulated payment deadline due to COVID Pandemic conditions – HELD - The Section 127(5) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 is clear and unambiguous in providing that if the declarant does not pay the amount within the stipulated time, the declaration stands lapsed due to any reason, without exception. When statutory words are clear, plain and unambiguous conveying only one meaning, courts are bound to give effect to that meaning irrespective of consequences or hardship. Since the scheme is a beneficial legislation meant for defaulting taxpayers, ambiguity if any must be construed against the assessee - The payment deadline of thirty days from issuance of SVLDRS-3 form was mandatory and non-compliance within the extended period of thirty June, 2020 results in automatic lapse of scheme benefits. However, regarding penalty imposition, there exists no mala fide intent on the appellant's part to default or deliberately delay payment when the appellant had voluntarily applied under the amnesty scheme. The demand for service tax and interest is upheld but the imposition of penalty is set aside - The order confirming penalty is set aside while confirming the demand for tax and interest is confirmed – The appeal is partly allowed
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