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NKG Infrastructure Limited Versus Union of India & Others

2017 (9) TMI 1075 - DELHI HIGH COURT

Jurisdiction - 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 lia .....

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arwala, Advocates ORDER CM 33752/2017 (exemption) 1. Allowed, subject to all just exceptions. W.P.(C) 8212/2017 & CM 33751/2017 (stay) 2. Notice. Notice is accepted by Mr Satish Aggarwala, learned counsel appearing for the Respondents. 3. There are two issues that have been raised by the Petitioner in relation to the impugned Show Cause Notice ( SCN ) dated 2nd December, 2016 issued by the Directorate General of Central Excise Intelligence (DGCEI) in respect of which a notice dated 10th Augu .....

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ance Act, 1994 ( FA ). The contention is that if the DGCEI could not have issued the SCN in the first place then afortiori the DGGSTI cannot continue the proceedings pursuant thereto. 5. The second issue concerns the validity of the SCN issued by the DGCEI (and now continued by the DGGSTI) seeking to re-visit the completed assessment of the service tax (ST) returns filed by the Petitioner for a period in FY 2011-12, five years preceding the SCN, by classifying the services provided by the Petiti .....

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upreme Court. 7. In the meanwhile, for the subsequent periods, the Petitioner filed its returns with the Ghaziabad Commissionerate declaring the services provided by it as works contract services. It is stated that on 16th August, 2013, a detailed audit was undertaken of the Petitioner s service tax records by the jurisdictional Commissionerate and a report was also sent on the basis of which, the Petitioner complied with the revised service tax demand and deposited the amount. Further audits to .....

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