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2011 (7) TMI 699 - AT - Service TaxDemand - assessee contested that they have taken service tax registration at Mumbai as their registered office is situated in Mumbai and service has been rendered in Mumbai and, therefore, the Assistant Commissioner at Ratnagiri does not have jurisdiction to issue notice and recover service tax - renting of immovable property - Tribunal in the Ores India (P) Ltd., case (2008 -TMI - 31594 - CESTAT KOLKATA) has clearly held that as per Rule 3 of Service Tax Rules, 1994 read with Board's order No.1/94 dated 29/06/94, it is the Commissioner in whose territorial 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
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