https://www.taxtmi.com/caselaws?id=286982 The settlement application filed by M/s. A.G. Technologies Pvt. Ltd. was rejected as not admissible under Section 32E of the Central Excise Act, 1944, as applied to Service Tax. The majority decision held that the late filing of returns after the initiation of investigations did not meet the statutory requirements, specifically the conditions of Section 32E(1). Despite the dissenting opinion suggesting that the late filings, regularized by paying fees, should be considered compliant, the majority dismissed the application. en-us Mon, 24 Mar 2014 00:00:00 +0530 Tue, 24 Mar 2020 10:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286982 The settlement application filed by M/s. A.G. Technologies Pvt. Ltd. was rejected as not admissible under Section 32E of the Central Excise Act, 1944, as applied to Service Tax. The majority decision held that the late filing of returns after the initiation of investigations did not meet the statutory requirements, specifically the conditions of Section 32E(1). Despite the dissenting opinion suggesting that the late filings, regularized by paying fees, should be considered compliant, the majority dismissed the application. Case-Laws Service Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286982