Home Case Index All Cases Service Tax Service Tax + Commission Service Tax - 2019 (3) TMI Commission This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1737 - Commission - Service TaxApplication for Settlement of dispute - Section 32E of the Central Excise Act of 1944 read with Section 83 of the Finance Act, 1994 - it is alleged that the applicant were engaged in evasion of Service Tax, during the period “2012-13 to 2016-17” by way of not discharging applicable Service Tax liability against taxable services provided by them to their clients - HELD THAT:- As per the provisions of proviso (d) of Section 32F(1) of the Central Excise Act, no settlement application shall be filed unless the applicant has paid the additional amount of service tax accepted by him along with the interest. Keeping in view of the fact that the applicant has not submitted the entire bunch of verifiable challans evidencing payment of Service Tax as claimed by him and the evidences for adjustment of certain amount of Cenvat credit under the RCM against the admitted liability, the Bench notes that the applicant has failed to pay the admitted tax liability of ₹ 1,92,18,792/- and therefore the said application is liable to be rejected as non-maintainable. The Commission, therefore, is of the considered view that the applicant has not complied with the requirement of proviso (d) of Section 32E(1) of the Central Excise Act, 1944, as applicable to Service Tax matters - The Commission further notes that as the main application is treated as non-maintainable, the application of the co-applicant is also held to be non-maintainable. The Bench rejects the applications of the applicant as well as of the co-applicant as inadmissible and non-maintainable.
|