TMI Blog2011 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... l jurisdiction, the registered office of the service provider is located, has the jurisdiction over him irrespective of the place where service is provided - Decided in favor of the assessee - ST/275/10 - A/296/2011-WZB/C-IV(SMB) - Dated:- 21-7-2011 - Mr. P.R. Chandrasekharan, J. Appearance: Shri.Sanjay Kalra, JDR for appellant Shri.D.H.Nadkarni, Advocate for respondent Per: P.R. Chandrasekharan 1. This appeal is filed by the department against the order-in-appeal No.PII/PAP/12/2010 dated 25/01/2010 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Briefly, stated the facts of the case are as follows:- 2.1 M/s.Helios Food Additives Pvt Ltd., Chiplun, District Ratnagiri (assessee in sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax. The Assistant Commissioner, Ratnagiri vide order dated 30/09/2009 confirmed the demand of service tax amounting to ₹ 2,38,225/-, interest liability on the said amount of service tax and imposed a penalty of ₹ 2,000/- under the provisions of Section 70, a penalty @ ₹ 200/- per day for non-payment of service tax under Section 76, a penalty of ₹ 1,000/- under Section 77, and a penalty of ₹ 2,38,225/- (equal to duty) under the provisions of Section 78 of the Finance Act 1994. The assessee preferred an appeal before the Commissioner (Appeals), who vide the impugned order set aside the lower appellate authority's order-in-original and allowed the appeal on the ground that since the appellants are al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, in whose territorial jurisdiction, the registered office of service provider is located, has jurisdiction over him irrespective of the place where service is provided. In the light of these submissions, the Ld. Counsel contends that the proceedings initiated at Ratnagiri are not sustainable in law and, therefore, the order of lower appellate authority has to be upheld. 5. I have carefully considered the rival submissions. 6. It is not in dispute that the services were rendered at Mumbai and the registered office of the assessee is also in Mumbai. It is further on record that the respondent/assessee had obtained service tax registration in Mumbai even though for a different taxable service, namely, renting of immovabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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