JUDGMENT

[VIA VIDEO CONFERENCING]

Sanjeev Narula (Oral):

CM APPL. 7007/2021

1. Allowed, subject to all just exceptions.

2. Application is disposed of.

W.P.(C) 2408/2021 & CM APPL. 7008/2021

3. The Petitioner, aggrieved with the rejection of its declaration under the amnesty scheme - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [hereinafter referred to as `SVLDRS'] for settlement of the service tax dues, by way of the instant petition under Article 226 of the Constitution of India, seeks direction to the respondents to issue discharge certificate under SVLDRS. Besides, relief is also sought for quashing the Demand-cum-Show Cause Notice No. 61/2019-20 dated 20th March, 2020 issued by Respondent No. 2 in respect of the period in dispute [hereinafter referred to as `SCN'].

4. Briefly stated, the petitioner, being proprietor of M/S. Syona Spa, is in the business of providing health club and fitness centre services. An investigation was initiated by the Anti-Evasion Group-4, Central Excise and Service Tax Department, in respect of service tax dues for the period of 2014-15 to June 2017. Vide letter dated 10.05.2019, summons were issued to the Petitioner. In reaction ther