https://www.taxtmi.com/caselaws?id=186665 The Settlement Commission rejected M/s. Kaysons Enterprises Pvt. Ltd.'s application for settlement due to their failure to file service tax returns for the disputed period. The Commission emphasized that filing returns is a mandatory prerequisite for settlement eligibility under Section 32E of the Central Excise Act, 1944. Consequently, the application was deemed ineligible, and penalties were imposed accordingly. en-us Thu, 30 Jan 2014 00:00:00 +0530 Tue, 27 Sep 2016 10:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186665 The Settlement Commission rejected M/s. Kaysons Enterprises Pvt. Ltd.'s application for settlement due to their failure to file service tax returns for the disputed period. The Commission emphasized that filing returns is a mandatory prerequisite for settlement eligibility under Section 32E of the Central Excise Act, 1944. Consequently, the application was deemed ineligible, and penalties were imposed accordingly. Case-Laws Service Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186665