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2016 (7) TMI 306 - MADRAS HIGH COURT

2016 (7) TMI 306 - MADRAS HIGH COURT - 2016 (44) S.T.R. 232 (Mad.) - Challenge to the order passed by the Settlement Commission - The only issue which was not decided in favour of the petitioner is with regard to income from SEZ. However, on a perusal of Paragraph 6.10 of the impugned order, it is seen that the claim for exemption for the income of ₹ 81,10,41,888/- from the SEZ units for the year 2011-12 and 2012-13, the Commissioner has referred to a report submitted on 06.04.2016 and cam .....

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idently clear that this vital opportunity was not granted to the petitioner before the case came to be referred back to the jurisdictional Commissioner for adjudication. The respondents are not in a position to justify the impugned order as procedural error looms large on the face of the impugned proceedings. Therefore, the impugned order to that extent, namely with regard to the income from SEZ, calls for interference. The learned senior counsel appearing for the petitioner informed the Court t .....

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aside, to insofar as the findings rendered by the Commissioner under the head Income from SEZ and the matter is remanded to the Settlement Commissioner for fresh consideration. - W.P.No.18568 of 2016, W.M.P.No.16274 of 2016 - Dated:- 1-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.A.R.L.Sundaresan Senior Counsel, for Mr.A.L.Gandhimathi For the Respondent : Mr. A. P. Srinivas Senior Panel Counsel ORDER Heard Mr.AR.L. Sundaresan, learned senior counsel for the petitioner and Mr.A.P.Sriniva .....

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etition. The petitioner filed an application before the Settlement Commission for settlement of the dispute arising out of show-cause notice dated 27.02.2003 issued by the second respondent. The petitioner is registered with the Service Tax Department under the taxable service category of 'Rent-a-cab Scheme Operator Services''. The case of the petitioner was taken up for investigation by the Anti-Evasion Wing of the Service Tax Commissionerate, Bangalore and summons were issued to th .....

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the Finance Act, interest and penalty should not be levied. The Settlement Commissioner allowed the application to be proceeded in which the petitioner had admitted his liability to a certain extent. After inviting the report from the jurisdictional Commissioner, personal hearing was granted by the Commission and the case was taken up for consideration. 3. From the impugned order, more particularly from paragraph 6, it is seen that there is no dispute or controversy with respect to the followin .....

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missioner has referred to a report submitted on 06.04.2016 and came to a conclusion that petitioner has not furnished the exclusive income at the time of investigation and pointed out that it is not possible to furnish the quantum of taxable income received from SEZ units. 4. The petitioner's case is that they were never put to notice about such a report and had they been informed about the same, they would have definitely conceded to the claim and also paid tax . Section 32E of the Act deal .....

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sentative duly authorized in this behalf and after examining such further evidence, as may be placed before it or obtained by it, the Settlement Commission may, in accordance with the provisions of the Act, pass such order as it thinks fit on the matters covered by the application and any other matter relating to the case not covered by the application, but referred to in the report of the Principal Commissioner of Central Excise and Commissioner of Central Excise] and Commissioner (Investigatio .....

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