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TMI Blog2019 (5) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... its jurisdiction. It was accordingly observed that inasmuch as Noida premises were registered only for the services being offered from Noida and the same was not a centralized registration, the confirmation of demand in respect of the activities undertaken at other places was not in accordance with law. Inasmuch as, the Commissioner had not examined the jurisdictional aspect, the matter was remanded to him. There is neither any observations by the Adjudicating Authority nor any findings to the effect that registration at Noida was a Centralized registration, covering all the activities being provided by them at other places. Even in terms of the order referred to and relied upon by the Adjudicating Authority, it is the Commissioner in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier by Tribunal vide its Final Order No. 50064/2014 dated 07/01/2014. It is seen that the appellant was registered for providing construction services at Noida and they were also providing construction services at various other places. The appellant s jurisdictional Service Tax Authorities at Noida, after initiation of proceedings, confirmed the Service Tax demand in respect of the entire construction activities done by the appellant at various places. The appellant challenged the said order on the ground that the Commissioner of Service Tax, Noida, has jurisdiction only for Noida and could not have confirmed the demand of Service Tax in respect of other places like Maharashtra, Pune Delhi, etc. 2. The Tribunal while deali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice is addressed to their Mumbai Office. This reflects that the appellant was having registered office in Mumbai and as per the appellant all the services were being offered from Mumbai. We also note that as per the service tax order No. 1194 dated 29.06.1994 issued by the Board, the jurisdiction of various officers to decide the service tax dispute stands detailed. In terms of the said order, Commissioner of Central Excise will have the jurisdiction as defined in sub-rule (ii) of Rule 2 of Central Excise Rules, 1994 in terms of the Notification No. 14/2002-CE(NT) dated 8.3.2002, as amended, Commissioner of Central Excise, Noida will have jurisdiction to decide the cases in the Districts specified therein and admittedly the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved as under:- During the investigation it was found that besides Jaypee Greens, Greater Noida, they have provided are situated outside the jurisdiction of Noida Commissionerate however it is significant to note that they have been provided from the registered premises located at Greater Noida. The party has neither surrendered the registration granted to them nor they submitted any information to the department in this regard. Furthermore party could not provide any evidence to show that they have provided the said services from the registered premises situated outside Noida Commissionerate nor they have submitted any proof regarding centralized registration or registration of these premises separately with jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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