Settlement Commission Can't Resolve Service Tax Issues; Requires Adjudication for Fact Analysis and Legal Interpretation.

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Full Text of the Document

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....Application for Settlement Commission - the issue of analysing the facts, interpretation of legal provisions and consequently determining the tax liability or otherwise of services merely on the basis of claims made by the applicant vis-a-vis the counter claims made by the department cannot be decided in this forum as in an Adjudication proceeding.....