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2014 (1) TMI 1760 - Commission - Service TaxWhether the applicant is eligible for approaching the Settlement Commission for settlement of the case in the circumstances where no return was filed for the period in dispute and there was retrospective legislation regarding recovery of service tax - Held that:- the pre-requisite conditions have been laid down under Section 32E of the Central Excise Act, 1944, which provides that no application for settlement shall be made unless “the applicant has filed returns showing production, clearance and Central Excise duty in the prescribed manner”. The above provisions have been made applicable to service tax matters under Section 83 of the Finance Act, 1994. Filing of returns is a pre-requisite for approaching the Settlement Commission. No return has been filed by the applicant for the period in question, which fact has also been mentioned in its application while coming before the Settlement Commission. Therefore, filing of returns is a pre-requisite and there is no provision for filing of ‘returns’ in a consolidated manner. Service tax returns have not been filed for the period in dispute in the present case of M/s. Kaysons Enterprises Private Limited, either before the 8th day of May, 2010, that is, the date of the retrospective amendment made vide Section 77 of the Finance Act, 2010, or afterwards. Shri Jagjit Singh, Director in his statement dated 10-1-2012 has stated that he would file the return for the period 2007-08 up to March, 2011 very shortly. However, before coming to the Settlement Commission, he has not filed the returns, which is admitted in the application for settlement. Under clause (a) of proviso to Section 32E(1) of the Central Excise Act, 1944, no application can be made unless the applicant has filed returns. Considering filing of returns as a requirement to be fulfilled by the applicant applying for settlement and which requirement has not been fulfilled in this case, the Bench finds that the applicant is not eligible to approach the Settlement Commission and accordingly the application is liable to rejection. - Decided against the applicant
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