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2017 (9) TMI 1075 - HC - Service TaxJurisdiction - authority of the DGGSTI (as the DGCEI is now known) to proceed with the impugned SCN - Validity of the SCN issued by the DGCEI (and now continued by the DGGSTI) - classification of servicesHeld that: - it appears prima facie that unless the Respondents are able to satisfy the Court that the DGGSTI (earlier DGCEI) is duly authorised in terms of the FA to proceed with the SCN, the continuation of the proceedings would amount to a parallel exercise of determination of service tax liability for a past period in respect of which the Petitioner’s returns have already been assessed by the jurisdictional Commissionerate - it is directed that till the next date of hearing further proceedings pursuant to the SCN dated 2nd December, 2016 shall remain stayed.
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