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2015 (8) TMI 1432 - Commission - Service TaxCleaning Activity Services - application to Settlement Commission - the applicant appears to have suppressed the facts of providing services to their clients and collection of service tax from them. It also appears that the applicant have willfully suppressed the facts of non-payment of service tax despite having collected the same from their clients, which they were duty bound to deposit with the Central Government - proviso to sub-section (1) of Section 73 of the Finance Act, 1994 - maintainability of application. Held that: - the applicants have already been penalized in the past for concealment of their tax particulars, the present application filed on 19-1-2015 is clearly not admissible under the provisions of Section 32-O(1)(i) of the Central Excise Act, 1944. It is seen that in the present application the taxability of services provided to units in the SEZ is an 'issue whereas it was not an issue' in the earlier 2 applications already settled by the Mumbai and Delhi Benches of the Settlement Commission - In the present case they have been penalized by the Settlement Commission Benches of Mumbai and Delhi in their Final Orders dated 25-8-2014 and 22-7-2014, respectively, and since the present application, relating to the Pune Unit, has been filed on 19-1-2015, the same is clearly not admissible under Section 32-O(1)(i) of the Central Excise Act, 1944, as made applicable to Service Tax. The Settlement application filed by the applicant, M/s. CLR Services Pvt. Ltd. in respect of their Pune Unit is rejected as inadmissible under Section 32-O(1)(i) of the Central Excise Act, 1944 as made applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994.
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