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2014 (1) TMI 1050 - AT - Service TaxWaiver of pre deposit - Construction services - Jurisdiction of Commissioner - Denial of the benefit of Notification No. 12/2003-ST and 1/2006-ST, which permits abatement to the extent of 67% - Held 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 Rule, 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 Maharashtra or Delhi is not one of the specified territories - as the Commissioner has not examined the angle of jurisdiction from the above point of view, we deem it fit to set aside the impugned order and remand the matter to Commissioner for fresh look into the angle of jurisdiction. It is suggested that if the Commissioner is of the view that the matter falls outside his jurisdiction, he is at liberty to approach the Board for the appropriate action required for appointing a single adjudicating authority for multiple registrations - Following decision of Vihar Ahar Pvt. Ltd. vs. CST, Ahmedabad [2012 (11) TMI 370 - CESTAT AHMEDABAD] and Ores India Pvt. Ltd. vs. CCE, Cus. & ST, Bhubaneshwar-II [2007 (7) TMI 138 - CESTAT, KOLKATA] - Decided in favour of assessee.
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