Home Case Index All Cases Service Tax Service Tax + Commission Service Tax - 2014 (3) TMI Commission This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 1160 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE, AND SERVICE TAX, MUMBAIMaintainability of Settlement Commission application - Service Tax returns was not filed in time - Benefit of belated filing of ST-3 returns - Section 32E of the Central Excise Act, 1944 - Manpower Recruitment Agency and Management Consultancy services - levy of service tax - difference of opinion - majority order. HELD THAT:- It is observed that the applicant had not filed the prescribed ST-3 returns consequent to obtaining registration with the Service Tax Department. The returns for the entire disputed period were filed only on 14th March, 2013, after investigations regarding alleged tax evasion had started. Filing of such [late] tax returns cannot be termed, as filing ‘in the prescribed manner’ under Section 32E, in terms of various judgements/orders The payment of late fee for belated filing of Service Tax returns, even though prescribed under Section 70 of the Finance Act read with Rule 7C of the Service Tax Rules, 1994, it does not alter the basic character of the tax return filed i.e. late tax return. It is only that the penal liability initiated under Section, abates in … an event. The ST-3 returns filed late, therefore, do not fulfill the basic condition under Section 32E(1) of the Central Excise Act, 1944, that the applicant has filed returns in the prescribed manner. The application filed by the applicant is, therefore, liable to be rejected. In view of the majority decision of the Member, Shri A.K. Prasad and the Vice-Chairman, Shri Vineet Kumar, holding that the present application filed by M/s. A.G. Technologies Pvt. Ltd. is not admissible under Section 32E of the Central Excise Act, 1944, as made applicable to Service Tax, the same is rejected.
|