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TMI Blog2024 (4) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... s of natural justice - Whether impugned order of the learned Single Judge as well as Summons at this stage requires interference? - HELD THAT:- The answer to the above point would be in the Negative. Normally, show cause notice would not give raise to any cause of action to challenge the same, unless it is shown that such show cause notice is a nullity and such show cause notice is issued without jurisdiction. Show cause notice would not infringe any of the rights of the party. Even if it is alleged that the Authority which issues show cause notice has no jurisdiction, objection regarding jurisdiction also could be raised before the Authority. In the event of an adverse decision, it would certainly be open to challenge the same either in ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior counsel Sri. V. Raghuraman for Sri. C.R. Raghavendra, learned counsel for the appellants and learned counsel Sri. Jeevan J. Neeralgi for respondents. Perused the appeal papers. 3. Brief facts which led to filing of the present appeal are: The first appellant is the Management and Recruitment Consultancy Service which has obtained registration under Service Tax under the heading Management and Consultancy Services . Alleging nonpayment of service tax on the reimbursement of expenses, Summons bearing No. 44/2016 dated 28.07.2016 was issued to the appellants directing them to appear before the second respondent. It is stated that appellants furnished the information sought for and the second respondent has also recorded the statement of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r short, 1994 Rules ) empowers the Central Board of Excise and Customs to appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officer shall exercise his powers. Therefore, in the light of the above, he submits that the jurisdictional Central Excise Officer in relation to the appellants would be fifth respondent and as such the second respondent had no jurisdiction. Learned senior counsel would submit that learned Single Judge without noticing the above, is not right in holding the jurisdictional question against the appellants. Further, learned senior counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evan J. Neeralgi for respondents would submit that appellants are issued with show cause notice dated 13.12.2016 calling upon them to show cause to the Commissioner of Central Excise and Service Tax 1, Commissionerate, Bengaluru who is the competent authority. Further, learned counsel would submit that determination or assessment has not taken place and he would submit that determination or assessment would be made by the Competent Authority and at this stage, he submits that it would not be appropriate to interfere with the show cause notice. Learned counsel taking through the show cause notice would submit that the Authority while issuing show cause notice has taken note of the fact of insertion of the Provision under the Finance Bill, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that second respondent has no jurisdiction to issue summons to appear. Learned Single Judge taking note of the relevant provisions has come to the conclusion that second respondent has jurisdiction. It is relevant to notice that Rule 3 of 1994 Rules reads as follows: 3. Appointment of officer. The Central Board of Excise and Customs may appoint such Central Excise Officers as it thinks fit for exercising the powers under Chapter V of the Act within such local limits as it may assign to them as also specify the taxable service in relation to which any such Central Excise Officers shall exercise his powers. A reading of the above would makes it clear that Central Board of Excise and Customs would appoint such Central Excise Officer to exerci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TS TECHNOCRATS PVT. LTD., case (supra) and non-taking note of the above by the learned Single Judge has resulted in dismissal of the writ petition. It would be relevant at this stage to note that show cause notice (Annexure-N) dated 13.12.2016 has not taken note of, position of law subsequent to 2012 and also as amended with effect from enactment of the Finance Bill, 2015 i.e., from 14th May, 2015. Therefore, it would be appropriate for the appellants/petitioners to raise all such objections including the objections which are raised in I.A. No. 2/2017, before the Authority and it would be for the Authority i.e., fifth respondent to consider all such objections and pass appropriate order. While considering the objections, the Authority shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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