TMI Blog2020 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... CC 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of computing limitation and period specified for issue of show cause notice under Section 73(1) of Fin Act. This would be in terms of Explanation to Sub-Section 1 to Section 73 of the Fin Act. It would be just and fair in terms of the decision in Grindlay s Bank Ltd. (supra). Officers from DGCEI and Commissionerates who had issued notice under Section 14 of CE Act by the interim orders have been barred and prohibited from taking action in terms of the notices issued by them. The court must ensure that when the stay order is vacated no party should suffer on account of limitation because of the interim stay order. 56. In view of the aforesaid discussion, it is held as under: (i) Central Excise Officers of DGCEI h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... review of the above judgment, which was dismissed on 4th December, 2020. 3. An application has also been moved on behalf of the Respondents, on the premise that the Petitioner is not cooperating in the investigation and the period during which the review remained pending ought to be excluded from computation of limitation as already directed in paragraph 56(v) of the main judgment. The application seeks the following reliefs: i) the petitioner may kindly be directed to cooperate in the investigation and provide the requisite information/documents to the Investigating Officer forthwith; (ii) the time period being consumed in disposal of present Review Petition may kindly be excluded from the period of limitation; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld. Only a meeting was held between the Petitioner and the Respondents, which did not fructify in a settlement. 6. Ld. counsel further argues that the documents now sought by the Respondent, vide the notice dated 10th December, 2018 and other notices are beyond the period to which the original Show Cause Notice was related to. Moreover, the documents are being sought in respect of output services, which is not permitted by this Court, as this Court was only dealing with the Project Management Consultancy (hereinafter PMC ) charges. 7. Heard ld. counsels for the parties. 8. Insofar as the first issue of non-cooperation is concerned, a perusal of the reply to the application filed by NBCC shows that the stand of NBCC is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court has limited the scope of said inquiry to PMC charges only. 9. A perusal of the above shows that the stand of NBCC is that the Respondents ought to inform NBCC as to what constitutes `Project Management Consultancy charges. 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 as extracted abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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