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2017 (11) TMI 1718 - HC - Service TaxTerritorial jurisdiction of the Commissioner of the Service Tax, Raipur - Did CESTAT act otherwise than in accordance with law by not considering the issue of territorial jurisdiction of the Commissioner, Service Tax, Raipur to pass the order which was the impugned before the Tribunal? - Held that:- Held that:- he impugned order of CESTAT is vitiated for non-consideration of the question of the territorial jurisdiction of the Commissioner, Service Tax, Raipur, as specifically raised in the appeal before CESTAT. This is more particularly because such issue of territorial jurisdiction was raised before the authority of the first instance at the earliest opportunity. The collateral issue based on the doctrine of prejudice has also to be answered in favour of the appellant since non-consideration of the territorial jurisdiction of the Commission at Raipur, in spite of such plea being specifically raised, may foreclose that issue qua the appellant which, it is submitted, has operations elsewhere as well. Appeal allowed.
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