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2017 (5) TMI 1457 - CESTAT BANGALOREJurisdiction of Commissioner of Service Tax, Bangalore for the purpose of payment of service tax - Held that: - the service tax has to be paid separately in the various jurisdictions where branch offices are there even though the Income Tax return is filed consolidated for the entire operations of the appellant's company - the SCN dt. 03/04/2003 and the impugned order passed thereon are not justified inasmuch as the Commissioner of Service Tax, Bangalore has the jurisdiction only to demand service tax, if not paid or short-paid within his jurisdiction. Since it is evident that the total demand of service tax to the tune of ₹ 34 lakhs also covers the service rendered within the jurisdiction of the four branch offices outside Bangalore for which separate registrations have been taken and service tax paid separately, it will be necessary to exclude such demand pertaining to outside jurisdictions. Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of consideration received for jurisdictions outside Bangalore. Consequently demands raised pertaining to outside jurisdictions are set aside and will need to be excluded - the demand has to be restricted to the normal period of limitation - appeal allowed by way of remand.
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