DGCEI vested with powers of Central Excise Officers duly issued service tax demand notice

Aban Offshore Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that DGCEI officers are Central Excise Officers as they have been vested with the powers are fully competent to issue Show Cause Notice demanding service tax on reverse charge. Facts- The appellant is engaged in providing offshore drilling services to oil They are also registered with the Service Tax Department for providing other taxable services. While providing the offshore drilling service, the appellant engaged the services of various service providers located outside India, to provide engin...