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TMI Blog2020 (12) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... he action of the DGCEI to initiate investigation against the Petitioner in respect of non-payment of service tax. Vide a detailed judgment dated 16th November, 2018, the writ petition was disposed of, with the following directions: "... 55. In the given circumstances we would hold and treat the period between 10th February 2016 when the stay order was passed in respect of the summons dated 21st and 28th January, 2016 till the pronouncement of judgment should be excluded for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of demand-cum-show cause notice dated 13th March, 2015 issued by the Patna Commissionerate. (v) Period between 10th February,2016 when the stay order was passed till the pronouncement of the judgement would be excluded for purpose of computing limitation period specified for issue of show cause notice under Section 73(1) of the Fin Act." 2. Thereafter, a review petition being Review Pet. 470/2018 was filed by the Petitioner, seeking 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 compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f non-cooperation by NBCC. In terms of paragraph 50 of the judgment dated 16th November, 2018, the Respondents were directed to give due regard to any representation or submission made by the Petitioner/Assessee. However, the representations of NBCC are not being considered. Moreover, oral directions were also issued for an Inter-Ministerial Committee to explore the possibility of settlement, which was never held. 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. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction" and Project Management consultancy services is normally provided by independent consultants". Therefore, it is although more necessary and incumbent upon the Department, to inform to NBCC what they construed as PMC services, as inquiry is limited to that, and the Department cannot seek entire records of all output services, which is not part of inquiry at all as the Hon'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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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