Case Law Details
Coach India Vs Superintendent of Central Tax And Central Excise (Kerala High Court)
Introduction: The Kerala High Court recently delivered a judgment in the case of Coach India vs Superintendent of Central Tax and Central Excise. The petitioner, a coaching center, faced allegations of non-payment of service tax for relevant years under the ‘commercial training and coaching service’ category.
Detailed Analysis: The petitioner, in an attempt to resolve the matter, opted for the “SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019. The scheme required the filing of a declaration electronically, and subsequently, the designated committee issued an estimate electronically in Form SVLDRS-3. The petitioner, claiming technical glitches, failed to pay the specified amount within the stipulated 30 days.
The court, considering the self-contained nature of the scheme, dismissed the petitioner’s argument that the payment notice was only discovered on the CBIC website around 15.06.2020. The court held that the petitioner, aware of the scheme’s provisions, should have made the payment within 30 days from 19.02.2020 or during the extended period.
The court referred to a Supreme Court case, Yashi Constructions Union of India and Others [2022 SCC OnLine SC 723], emphasizing that failure to deposit the amount within the scheme’s time limit would result in no relief or extension.
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