SVLDRS Benefit not eligible for Payment after Statutory Time Limit: CESTAT Delhi

T. D. Shibu Vs Commissioner of Customs (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi partly allowed the appeal challenging the confirmation of service tax, interest and penalty after the appellant failed to make payment within the prescribed time under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS). The appellant, a registered provider of Works Contract Service, had voluntarily disclosed a service tax liability of Rs. 2,90,031 under the SVLDRS on 31 December 2019. The declaration was accepted, and Form SVLDRS-3 was issued on 30 Janua...