The Government of India (GoI) has recently notified the Sabka Vishwas - Legacy Dispute Resolution Scheme 2019 to reduce legacy service tax and central excise cases in the pre-GST era. The scheme will be operationalized from 1st September 2019 & would continue till 31st December 2019. The two main components of the Scheme are dispute resolution and amnesty. The most attractive aspect of the scheme is that it provides substantial relief in tax dues for all categories of cases as well as full waiver of interest, fine and penalty. For all the cases pending in adjudication or appeal - in any forum - this Scheme offers a relief of 70% from the duty demand if it is Rs.50 lakhs or less and 50% if it is more than Rs. 50 lakhs. It's main purpose is to settle pending indirect tax disputes. The scheme is especially tailored to free the large number of small taxpayers of their pending disputes with the tax administration.