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2019 (5) TMI 1484 - AT - Service TaxJurisdiction - appellant’s jurisdictional Service Tax Authorities at Noida, after initiation of proceedings, confirmed the Service Tax demand in respect of the entire construction activities done by the appellant at various places like Maharashtra, Pune & Delhi, etc. - case of appellant is that the Commissioner of Service Tax, Noida, has jurisdiction only for Noida and could not have confirmed the demand of Service Tax in respect of other places like Maharashtra, Pune & Delhi, etc. - HELD THAT:- The jurisdiction of a Commissioner to raise and confirm the Service Tax is limited only to an assessee falling within its jurisdiction. It was accordingly observed that inasmuch as Noida premises were registered only for the services being offered from Noida and the same was not a centralized registration, the confirmation of demand in respect of the activities undertaken at other places was not in accordance with law. Inasmuch as, the Commissioner had not examined the jurisdictional aspect, the matter was remanded to him. There is neither any observations by the Adjudicating Authority nor any findings to the effect that registration at Noida was a Centralized registration, covering all the activities being provided by them at other places. Even in terms of the order referred to and relied upon by the Adjudicating Authority, it is the Commissioner in whose territorial jurisdiction, the registered office of the service provider is located, has the jurisdiction to decide. It is the assessee’s case that Noida office is not their registered office and the registration granted to them was only for the services to be provided from Noida. In the absence of any finding to the effect that Noida office was registered office, there are no merits in the findings of the Adjudicating Authority - As such, we once again are constraint to set aside the impugned order and remand the matter to Adjudicating Authority for fresh decision on all the points including the point of jurisdiction, after verifying the factual positions - appeal allowed by way of remand.
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