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2015 (4) TMI 461 - AT - Service TaxWaiver of pre deposit - Erection, Commissioning or Installation Service - Abatement of 67% - Jurisdiction of authority - Held that:- jurisdictional commissioner, who passed the impugned order is having the jurisdiction only for the office registered in Delhi. For the other locations, Faridabad, Noida and Alwar, the adjudicating authority has no jurisdiction. Therefore, the demands pertain to those jurisdiction are not sustainable as held by this Tribunal in the case of Tina Sales Agecy Vs. CCE (Prev.), Mumbai [2015 (1) TMI 207 - CESTAT MUMBAI] and in the case of Vihar Aahar Pvt Ltd. Vs. CST, Ahmedabad [2012 (11) TMI 370 - CESTAT AHMEDABAD]. Therefore, the demand pertains to the contract receipts of ₹ 4,43,70,778/- for which service tax works out to ₹ 51,31,929/-.. Prima facie, the demand is not sustainable. For the rest of the demands, the applicant, prima facie, entitled for 67% abatement. In these circumstances, the demand pertains to Delhi jurisdiction is worked out to ₹ 5,62,18,873/-. The applicant is entitled for 67% abatement on the amount. - Partial stay granted.
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