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2020 (12) TMI 619 - HC - Service TaxValidity of action of the DGCEI to initiate investigation against the Petitioner - non-payment of service tax - stand of NBCC is that the Respondent should inform the Petitioner as to what are PMC charges - Exclusion of period of stay from the period of limitation - HELD THAT:- Right from inception, the case of the Department has been that in the agreements entered into by NBCC, a percentage of the project cost called as PMC charges was collected by NBCC. No service tax was being paid in respect of these PMC charges which led to the issuance of the show cause notices. The said Show Cause Notices were challenged by NBCC in the present writ petition related to PMC charges. Thus, the NBCC is well aware as to what are PMC charges. The stand in the reply clearly shows that the NBCC is feigning ignorance. This Court had permitted Director General of Central Excise Intelligence (DGCEI) to investigate and enquire into the collection of these charges and liability, if any, for payment of service tax. NBCC is expected to co-operate in the investigation - the information sought by the DGCEI ought to be provided by NBCC and it should also fully co-operate with the investigation, both in letter and spirit. Computation of time limitation - HELD THAT:- The period between the 10th February, 2016 when the stay order was passed till the disposal of the review petition i.e. 4th December, 2020 would be excluded for the propose of computing limitation period for the issuance of Show Cause Notice under Section 73(1) of the Finance Act - It is made clear that this Court has not examined the merits of the allegations raised by the NBCC in its reply to this application as none of the said issues arise as part of the said application. Petition disposed off.
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