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2015 (9) TMI 1604 - Commission - Service TaxSettlement Commission - The application has been filed for settlement of a case under Section 32E of the Central Excise Act, 1944, made applicable to service tax vide Section 83 of the Finance Act, 1994 (32 of 1994) - Held that: - The Bench finds that the applicant has not filed returns as prescribed in clause (a) of the first proviso to Section 32E(1), as made applicable to Service Tax as per Section 83 of the Finance Act, 1994. This clause states that no application shall be made unless the applicant has filed returns showing production, clearance and central excise duty paid in the prescribed manner - The Bench finds that even after having been intimated that the ST-3 returns had not been filed in contradiction to the contentions in the application for settlement, the applicant has neither availed the opportunities offered to him to be heard in the matter nor explained the contradiction in his averments made in the application and the position as intimated by the jurisdictional Commissioner. Thus, the Bench considering the case record including the report received from the jurisdictional Commissioner and statement dated 7-3-2015 of the applicant, concludes that the applicant has, not only, not filed the requisite ST-3 returns, but also tried to mislead the Bench by enclosing documents purported to be ST-3 returns filed with the Department. The applicant has not fulfilled the condition for approaching the Settlement Commission as stipulated in clause (a) of the first proviso to sub-section (1) of Section 32E of the Central Excise Act, 1944, read with Section 83 of Finance Act, 1994, and also not cooperated with the Settlement Commission in the proceedings - the Bench holds that M/s. Saujannaya Enterprises are not eligible to make an application to the Settlement Commission and consequently without going into the merits of his Service Tax liability, rejects the application for settlement filed by M/s. Saujannaya Enterprises.
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