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2011 (7) TMI 176 - AT - Service TaxDemand - renting of immovable property - Assessee had obtained service tax registration in Mumbai from the Assistant/Deputy Commissioner of Service Tax Division-V, Mumbai, vide registration certificate dated 29.01.2009 - In the instant case, the service has been provided at Mumbai and the registered office is also situated in Mumbai. Therefore, the Assistant Commissioner, Ratnagiri has no jurisdiction over the activities undertaken by the respondent in Mumbai - Decided in favour of assessee
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