2016 (7) TMI 306

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....al disposal. 2. The petitioner has filed this writ petition challenging the order passed by the Customs, Central Excise and Service Tax Settlement Commission dated 20.04.2015. The issue involved in the writ petition lies on a narrow compass. It would suffice to refer to the following facts for the purpose of disposal of the writ petition. 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-Evasi....

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.... 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 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 deals with Application for Settlement of cases and in terms of sub-Section (5) of Section 32E, after examination of the records and the report of the Principal Commissioner of C....