AIRLINK COMMUNICATION PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) We have heard Shri Hasit Dave, the learned counsel for the petitioners and Shri Ankit Shah, the learned counsel appearing for the respondent - Department.

(2.) An inquiry was pending against the petitioners before the Intelligence Office of the Service Tax, Vapi on the ground that they had shown lesser taxable value in the service tax returns to evade tax liability. A detailed investigation was carried out and upon verification of all the documents produced by the petitioners and after recording the statements, the competent authority directed the petitioners to pay differential service tax demand of Rs.82,26,42,852/- vide communication dated 20.05.2019 (Annexure-D to the petition).

(3.) The matter remained pending and in the meantime the Central Government floated the Scheme by the name "SVLDRS-2019" on 01.09.2019. The petitioners wanted to avail the benefit of the said Scheme. According to the said Scheme, where the liability had been quantified prior to 30.06.2019, the assessees could apply under the Scheme by making a deposit of 50% of the quantified amount. The last date for applying under the Scheme was 31.12.2019.