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2024 (1) TMI 828 - AT - Service TaxJurisdiction - power of Assistant Commissioner, Bhavnagar-I to demand service tax for services if any provided at Balmer in Rajasthan - extended period of limitation - HELD THAT:- It is observed that appellant was engaged in full-time services with M/s. Cairn Energy India Ltd at Balmer office in Rajasthan, the taxable services if any is also provided at Balmer in Rajasthan. Demand of Service tax is confirmed by Order of Assistant Commissioner, Bhavnagar-I who has no jurisdiction to demand tax at Balmer in Rajasthan. The demand of service tax is without jurisdiction. Impugned Order is therefore liable to be set aside - Appeal allowed.
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