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2018 (11) TMI 30 - AT - Service TaxArea based jurisdiction for grant of Refund - rejection of refund despite lack of jurisdiction - Works Contract service - services provided to the Government, a local authority or a governmental authority - exemption was restored by inserting entry 12A in the Mega Exemption. Held that:- The question of jurisdiction raised by the Revenue is not about the basic jurisdiction of the Assistant/Deputy Commissioner to deal with the refund claims. The objection is on area based jurisdiction. If the Revenue was of the view that the refund claims should have been filed with the jurisdictional officer of the Head Office, they were within their rights to transfer the same to the officer having the proper jurisdiction. Adopting an analogy that if an appeal against the orders of the Lower Authorities is to be filed before Delhi Benches of the Tribunal and same stands filed before the Allahabad Benches, the normal and accepted course of action would be to transfer the appeal to Delhi in spite of rejecting the same on the point of jurisdiction. Matter remanded to the Original Adjudication Authority - petition allowed by way of remand.
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