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2017 (8) TMI 520 - AT - Service TaxWorks Contract Service - jurisdiction to adjudicate SCN - unregistered assessee - Held that: - at the time of the execution of work, the appellant was not registered with the Central Excise/Service tax department. In that circumstance, the jurisdiction falls where the appellant has executed the work. Admittedly, in this case, the work has been executed at Chandigarh, therefore, the cause of action arose at Chandigarh and the Commissioner of Central Excise, Chandigarh-II has no jurisdiction for the work executed at Chandigarh. In that circumstance, the adjudicating authority has no jurisdiction to adjudicate the impugned SCN. Therefore, the impugned order is not sustainable in the eyes of law. Demand u/s 73 and section 73A of the Act - Held that: - The provisions of section 73A of the Act are applicable where the amount of service tax has been collected and retained by the assessee - As no separate amount has been collected by the appellant, no service tax is payable under section 73A of the Act by appellant. Therefore, section 73A of the Act is not invokable. Appeal allowed - decided in favor of appellant.
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