Amnesty scheme notified for all pending service tax, excise cases

Tribune News Service

New Delhi, August 22

The Government today notified the “Sabka Vishwas — Legacy Dispute Resolution Scheme, 2019” that enables closure of pending disputes relating to legacy service tax and central excise cases. The scheme will be operationalised for four months — from September 1 till December 31.

For all the cases pending in adjudication or appeal —in any forum — this scheme offers a relief of 70% from the duty demand if it is Rs 50 lakh or less and 50% if it is more than Rs 50 lakh. The same relief is available for cases under investigation and audit where the duty involved is quantified and communicated to the party or admitted by him in a statement on or before 30th June, 2019.

Further, in cases of confirmed duty demand, where there is no appeal pending, the relief offered is 60% of the confirmed duty amount if the same is Rs 50 lakh or less and 40%, if the confirmed duty amount is more than Rs 50 lakh. Finally, in cases of voluntary disclosure, the person availing the scheme will have to pay only the full amount of the disclosed duty.