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2017 (1) TMI 657 - AT - Service TaxConsulting Engineer service - demand on the basis of income-tax return filed by respondents at Jaipur - Held that: - income-tax return cannot be the basis for demanding Service Tax. Jurisdiction - respondent have rendered services outside the jurisdiction of Rajasthan and have discharged the Service Tax in Chandigarh and Lucknow - Held that: - Departmental authority at Jaipur have no jurisdiction to proceed against the respondent for demanding Service Tax without any evidence of taxable service being provided within their jurisdiction. Appeal dismissed - decided against appellant.
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