The tribunal dismissed a service tax appeal as withdrawn because the appellant had filed under the Sabka Vishwas Scheme, 2019 and received a discharge certificate, rendering the appeal non-existent.
Appeal dismissed as deemed withdrawn due to settlement under Sabka Vishwas Scheme.
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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI
REGIONAL BENCH – COURT NO.405
Service Tax Appeal No. 89675 of 2018
(Arising out of Order-in-Appeal No. NGP-II/APPL/49/17-18 dated 26.04.2018passed by the Commissioner of CGST & Central Excise, Commissionerate, Nagpur)
M/s Navketan Research & Lab Pvt Ltd
........Appellant
F-107 – F-108 MIDC Aurangabad, Maharashtra 431186
VERSUS
C.C.E. & S.T., Aurangabad ........Respondent
Null 10th floor, Satra Plaza, Palm Beach Road, Secto0r 19D Vashi, Navi Mumbai Maharashtra-400705
APPEARANCE:
None for the Appellant
Shri Dilip Shinde, Assistant Commissioner Authorised Representative for the Respondent
CORAM:
HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL)
FINAL ORDER NO. A/85458 / 2021
Date of Hearing: 24.02.2021 Date of Decision: 24.02.2021
PER: AJAY SHARMA
This Appeal has come up for hearing as the department has filed Application for e-hearing of the matter on the ground that the Appellants have applied under the Sabka Vishwas Scheme, 2019 with the competent authority and the said authority has already issued a discharge certificate in the form of SVLDRS-4 for full and final settlement of tax dues under Section 127 of the Finance Act, 2019
2
r/w Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
(Order dictated in the open court)
(Ajay Sharma) Member (Judicial)
sb
2 provisions across 2 enactments
M/s Navketan Research & Lab Pvt Ltd
C.C.E. & S.T., Aurangabad
Ajay Sharma
As recorded by the court registry
An appeal in a service tax matter before CESTAT.
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