In a recent development, M/s Mahendra Educational Pvt. Ltd. has had their appeal dismissed by the Commissioner of Central Excise & Service Tax, Lucknow, under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. This scheme allows for the full and final settlement of tax dues, providing a platform for resolving pending disputes.

The appellant submitted a copy of Form No.SVLDRS-4, which represents the discharge certificate for the settlement of their tax liabilities as per Section 127 of the Finance (No.2) Act, 2019, in conjunction with Rule 9 of the Sabka Vishwas Scheme.

By submitting this form, the appellant sought resolution under the scheme, leading to the withdrawal of their appeal. Consequently, the case titled Service Tax Appeal No.2318 of 2012, initiated by M/s Mahendra Educational Pvt. Ltd. against the Commissioner of Central Excise & Service Tax, comes to a final conclusion.

The Sabka Vishwas Scheme serves as a definitive step towards resolving legacy tax disputes, promoting ease of business and fostering a more taxpayer-friendly environment. This successful resolution highlights the effectiveness of the scheme in tackling such matters and bringing about legal closure.

It is essential for taxpayers and businesses alike to be aware of such schemes, as they offer a valuable opportunity to mitigate legal disputes and settle outstanding tax liabilities

Case title: M/s Mahendra Educational Pvt. Ltd. v/s Commissioner of Central Excise & Service Tax, Lucknow

Citation: Service Tax Appeal No.2318 of 2012