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TMI Blog2017 (9) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... acie 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 August, 2017 of hearing has been received by the Petitioner from the Director General of Goods Service Tax Intelligence ( DGGSTI ) (earlier known DGCEI). 4. The first issue concerns the very authority of the DGGSTI (as the DGCEI is now k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices , whereas the case of the Petitioner is that it is providing works contract services and that its returns filed on that basis have been accepted by the jurisdictional Service Tax Commissionerate at Ghaziabad. 6. There is a history to this dispute. Earlier the DGCEI had issued an SCN on 5th May, 2011 for an earlier period i.e. from 17th to 21st June, 2006. That SCN resulted in an adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite all of the above steps, the Petitioner s classification of the service provided by it was accepted by the jurisdictional Commissionerate whereas the DGCEI has persisted with its stand that the service provided by the Petitioner is site formation service . 8. The impugned SCN was issued seeking to classify the services as Site formation and clearance, excavation and earthmoving and demolit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. In that view of the matter, it is directed that till the next date of hearing further proceedings pursuant to the SCN dated 2nd December, 2016 shall rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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