JUDGMENT

Vibhu Bakhru, J. Mahanagar Telecom Nigam Ltd. (hereafter `MTNL') - a Government of India enterprise engaged in the business of providing telecom services to subscribers in Delhi and Mumbai - has filed the present petition impugning a show cause notice dated 22.05.2018 (hereafter `the impugned show cause notice') issued to it, as ex facie illegal and without jurisdiction.

2. MTNL also impugns Rule 3 of the Service Tax Rules, 1994 as being ultra vires Chapter V of the Finance Act, 1994 (hereafter `the Act'). In addition, MTNL also assails the Notification dated 10.02.2015 conferring jurisdiction on the Principal Director General, Directorate General of Central Excise Intelligence to assign show cause notices to Principal Commissioners Service Tax, Commissioners Service Tax, Principal Commissioners, and Commissioners of Central Excise to adjudicate the show cause notices issued by the Directorate General of Central Excise Intelligence.

3. MTNL is, essentially, aggrieved by the impugned show cause notice issued by respondent no.3 (Additional Director General, Director General of GST Intelligence) calling upon MTNL to show cause why service tax amounting to Rs.56,61,37,440/- (