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2019 (9) TMI 241 - AT - Service TaxJurisdiction to issue SCN - Centralised registration taken at Delhi - SCN issued by issued by the Commissioner of Central Excise, Jaipur - HELD THAT:- It is undisputed fact that in this case the appellant has obtained the Centralised Registration including the unit at Jaipur with the Commissioner of Service Tax, Delhi. In the previous Show Cause Notice to the appellant the demand has been issued by the Commissioner of Service Tax Delhi, and which was adjudicated by him - So we find as far as jurisdiction is concerned, it is settled in view of Centralised registration that Commissioner of Central Excise and Service Tax, Jaipur lacks the jurisdiction to issue SCN and adjudicate the case in view of the provisions as contained in Rule 4(2) of Service Tax Rules, 1994. Appeal allowed - decided in favor of appellant.
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