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2009 (9) TMI 207 - AT - Service TaxJurisdiction - In this case it is undisputed that the respondents are providing services of ‘site formation and clearance, excavations, earthmoving and demolition services’. At the same time it is also undisputed that appellants are doing this activity at Bilaspur, Madhya Pradesh. The only reason for confirmation of demand by the adjudicating authority was on the fact that respondents had a centralized billing system at Vijayawada which is falling within the jurisdiction of Guntur Commissionerate - In this case, the activity of rendering services was done at Bilaspur and it is on record that the respondent had taken service tax registration from Chind-wan Division, of Bhopal Commissionerate in March, 2006. If that be so, a show cause notice dated 13-10-2006 issued by the Guntur Cominissionerate for the demand of service tax on services rendered at Chindwan Division, of Bhopal Commissionerate cannot be held as correct in law and to proceed against the respondents for the violation, if any. We are convinced that there is no jurisdiction of the Guntur Commissionerate to proceed against the respondents’ default, if any, at other Commissionerate. Accordingly, in view of these findings, we hold that the impugned order setting aside demand relying on tribunal’s decision in Ores India Ltd v. CCE – [2008 - TMI - 2787 - CESTAT, KOLKATA], is correct and does not suffer from any infirmity
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