2008 (1) TMI 1 - HC - Service Tax

Service Tax - Inquiry made by Gaziabad Commissionerate. Matter Challanged in the HC of Delhi. Since the premise is situated in Gaziabad, Delhi HC does not have jurisdiction. On the basis of Affidavit filed by the department, writ petition disposed of without any further order.

Summary

Issues:
1. Issuance of show cause notices by authorities in Ghaziabad for recovery of service tax.
2. Summons issued by Senior Intelligence Officer from Delhi for production of documents.
3. Jurisdictional conflict between Delhi and Ghaziabad Commissionerates.
4. Disposal of the writ petition and pending applications.

Analysis:

1. The Petitioner raised concerns regarding the issuance of two show cause notices by authorities in Ghaziabad for the recovery of service tax covering a specific period. The Petitioner submitted replies to both notices but claimed that no decision had been made by the Ghaziabad authorities on the matter, leading to uncertainty and delay in resolution.

2. Subsequently, the Petitioner received summons from the Senior Intelligence Officer in Delhi under Sections 14 of the Central Excise Act, 1944, requesting the production of certain documents. While the Petitioner complied with the summons dated 15th November, 2006, they contested the validity of the summons dated 16th November, 2006, alleging it was part of an unauthorized investigation.

3. The Respondents, in their counter affidavit, clarified that the issue under investigation, related to undervaluation for tax purposes on services provided, was already being addressed by the jurisdictional Commissionerate in Ghaziabad where the Assessee's premises were located. As a result, the Delhi authorities decided not to pursue further action on the summons issued, deferring to the jurisdiction of the Ghaziabad Commissionerate.

4. The Court noted that the challenge in the writ petition pertained only to the summons issued by the Delhi authorities, which were no longer being pursued due to the jurisdictional conflict. Consequently, the Court disposed of the writ petition and all pending applications, stating that no further orders were necessary, as the Respondents were bound by their affidavit statements. The Petitioner was advised to address any grievances regarding investigations or show cause notices directly with the Ghaziabad Commissionerate or through appropriate legal channels.