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2011 (7) TMI 497 - AT - Service TaxDemand - Show cause notice - Limitation - Activity undertaken by the appellants is photography of the specified material and submission of their interpretation based on the photograph - Their service therefore cannot be treated to be covered under the Consulting Engineering Services Further,find that the appellants are registered with the Directorate of Industries as a SSI unit in Pune, having their office in Pune only - Thus the show-cause notice issued by Asst. Commissioner Central Excise, Sangli has been issued without having territorial jurisdiction in terms of S.Tax order no. 1/1/94 dated 29.06.1994 read with Rule 2(ii) of Central Excise Rules, 1944. The show-cause notice and the order-in-original, therefore, do not survive” - Decided in favour of assessee.
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