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2017 (10) TMI 1122 - AT - Service TaxJurisdiction to issue SCN - Whether SCN have been rightly issued by the Service Tax Division, at Saharanpur (the Commissioner of Central Excise & Service Tax, Meerut-I) under the fact that the appellant who are manufacturer of Head light & Tail light, etc. for 2 wheelers, have their Head Office at New Delhi and the Head Office is also independently engaged in other businesses of contract nature? Held that: - there is no dispute to the fact that the said elements for services received from M/s Nohmi Bosai Ltd., Japan was paid charges for vetting of design drawing of NN-100 System for Fire Detection & Protection System at 2x250 MW, Bhilai STPS, Bhilai Jharkhand (Chhattisgarh) - Further, the said activity have got no relation with the affairs of the factory at Saharanpur nor any Cenvat credit was transferred by the Head Office to the factory at Saharanpur. The Service Tax Division, at Saharanpur under (the Commissioner of Central Excise & Service Tax, Meerut-I) did not have jurisdiction to issue notice - appeal allowed - decided in favor of appellant.
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