ORDER

Date : 29.02.2024 Heard Mr. D. Saikia, learned Senior Counsel assisted by Mr. B. Gogoi, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Services Tax [CGST] for all the respondents.

2. The petitioner, a society under the Societies Registration Act, 1860 has projected that during the period from October, 2014 to June, 2017, it did not disclose its service tax liability. When by the Finance Act, 2019, a scheme named Sabka Vishwas [Legacy Dispute Resolution] Scheme, 2019 was launched, it sought to avail the benefit under the said scheme by voluntarily declaring its liability for extending taxable service to the extent of Rs. 6,46,39,056/- by submitting the prescribed form in Form SVLDRS-1 on 30.12.2019. The voluntary disclosure made by the petitioner was examined by the designated committee and after reaching satisfaction, the designated committee issued Form no. SVLDRS3 allowing the petitioner to deposit the amount of Rs. 6,46,39,056/-, as declared by the petitioners in Form SVLDRS-1 on 29.02.2020. Thereafter, the petitioner generated the challan to deposit the said amount having expiry date of 30.03.2020.

3. It is a case of the petitioner that due to declaration of lockdown in the entire nation on and from 24.03.2020, it could not deposit the amount disclosed by it voluntarily on or before 30.03.2020. Thereafter, though the period of depositing the amount was extended to 30.6.2020, there was lockdown prior to 30.06.2020 in the area where the office of the petitioner is located w.e.f. 23.06.2020 and as a result, it could not deposit the said amount on or before 30.06.2020. When after 30.06.2020, the window of depositing the amount under the scheme was not possible, the petitioner represented before the respondent authorities vide its Representation dated 15.03.2021 to allow the petitioner to deposit the amount as declared in Form SVLDRS-1 and accepted by Form SVLDRS-3. When no response was received from the respondent authorities, the petitioner deposited the amount on 18.08.2022 by regular procedure. After depositing the same, the petitioner again represented before the respondent no. 4 to issue Form SVLDRS-4 but instead of issuing Form SVLDRS-4 to the petitioner, the petitioner was served with a Demand-cum-Show Cause notice on 01.11.2022 purportedly invoking the powers under Section 73[1] of the Finance Act, 1994 asking the petitioner to Show Cause as to why –

[i] Service Tax amounting to Rs. 6,46,39,056/- [Rupees six crore forty six lakhs thirty nine thousand six] only should not be demanded and recovered from them under Section 75 of the Finance Act, 1994;

[ii] Applicable interest on the above amount of unpaid Service Tax should not be demanded and recovered from them under Section 75 of the Finance Act, 1994;

&

[iii] Penalty should not be imposed on them under Section 76 of the Finance Act, 1994, for their act of violation of provisions of Section 68 and 70 of the Finance Act, 1994.

4. The Show Cause Notice had, however, mentioned about deposit of the amount of Rs. 6,46,39,056/- from the petitioner on 18.08.2022. The petitioner submitted its Reply to the said Show Cause Notice on 17.07.2023 raising a specific plea that even under the provisions of sub-section [1] read with the proviso to sub-section [1] of Section 73 of the Finance Act, 1994, neither the period of 30 [thirty] months from the relevant date nor the extended period of 5 [five] years from the relevant date under the proviso to sub-section [1] of Section 73 was available to the respondent authorities to invoke the power under Section 73 of the Finance Act, 1994. A number of other contentions were also raised in the Reply to Show Cause Notice.

5. After submission of the Reply and affording personal hearing, the impugned Order-in- Original dated 11.08.2023 has been passed by the respondent no. 3 confirming demand of service tax. The relevant excerpts of the Order-in-Original dated 11.08.2023 are as under :-

ORDER

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