https://www.taxtmi.com/caselaws?id=348318 The Court examined the authority of the Directorate General of Goods Service Tax Intelligence (DGGSTI) to proceed with the Show Cause Notice (SCN) and the validity of the SCN seeking to re-visit completed assessment of service tax returns. It emphasized the importance of establishing the legal authorization of DGGSTI under the Finance Act to avoid parallel determinations of service tax liability. The Court stayed further proceedings pursuant to the SCN until the next hearing date to resolve the issues raised by the Petitioner regarding the classification of services and the authority of DGGSTI. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348318 The Court examined the authority of the Directorate General of Goods Service Tax Intelligence (DGGSTI) to proceed with the Show Cause Notice (SCN) and the validity of the SCN seeking to re-visit completed assessment of service tax returns. It emphasized the importance of establishing the legal authorization of DGGSTI under the Finance Act to avoid parallel determinations of service tax liability. The Court stayed further proceedings pursuant to the SCN until the next hearing date to resolve the issues raised by the Petitioner regarding the classification of services and the authority of DGGSTI. Case-Laws Service Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348318