Resolution of Pending Pre-GST Service Tax and VAT Liabilities
Old Service Tax & VAT Matters
Overview
Many businesses continue to carry unresolved pre-GST era service tax and VAT liabilities — show cause notices, pending assessments, old disputes, and legacy compliance gaps. Sharma Associates has deep expertise in pre-GST fiscal law and helps businesses resolve these matters efficiently, minimising penalties and interest through appropriate appeals, amnesty schemes, and negotiated settlements.
Who Needs This Service?
- Businesses with pending service tax show cause notices
- Companies with unresolved VAT assessments
- Businesses that missed SVLDRS (Sabka Vishwas) scheme benefits
- Firms with old service tax demand orders under appeal
- Companies undergoing DGGI or audit scrutiny
- Businesses with legacy input credit mismatches
Our Process
Legacy Audit & Gap Analysis
We review your pre-GST records, identify outstanding liabilities, pending notices, and map the current status of all old matters.
Strategy & Response
We draft replies to show cause notices, file appeals, and identify whether any amnesty or settlement schemes are available and beneficial.
Resolution & Closure
We pursue matters to closure — through appeal orders, settlements, or compliance filings — and obtain no-dues certificates where applicable.
Frequently Asked Questions
Are pre-GST service tax matters still active?
Yes. The CGST Act preserved the jurisdiction of pre-GST authorities. Show cause notices issued under the Finance Act 1994 (Service Tax) and VAT laws continue to be adjudicated and litigated. Demands from the DGGI remain active.
What was the SVLDRS scheme and can I still avail it?
The Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 allowed resolution of pre-GST service tax and Central Excise disputes with reduced penalties. The scheme has closed, but similar administrative measures may be available in specific cases.
Can old VAT disputes be resolved now?
Yes. State VAT departments continue to adjudicate pending cases. Several states have introduced amnesty schemes for VAT arrears. We can assess your specific situation and recommend the best approach.
What is the statute of limitations for service tax demands?
Normal service tax demands can be raised up to 30 months from the date on which the return was due. In cases of fraud, wilful misstatement, or suppression, the extended period of 5 years applies.
How can I check if there are pending service tax demands against my business?
Pending demands can be checked through the ACES (Automation of Central Excise and Service Tax) portal. We can assist you in auditing your legacy records and identifying any outstanding matters.