TMI Blog2016 (5) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... tion will cover the Petitioner’s transactions throughout India and would not be limited to any particular jurisdiction. Prayer (b) seeks the quashing of the Order-in-Original passed by Respondent No.3, the Commissioner of Service Tax in Mumbai. An appeal against the said order is maintainable before the CESTAT, Mumbai Bench. However, the fact of the matter is that the four Show Cause Notices (SCNs) which preceded the said order covered transactions relating to the lease of vehicles in Delhi as well. In other words, the transactions covered by the SCNs were not limited to the territory of Mumbai. Therefore, in the light of law explained by the decisions of the Supreme Court in various cases and the principles crystallized in the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles that have also been registered in Delhi and are operating in Delhi. 2. It has further been pleaded that the service tax sought to be collected from the Petitioner, in respect of which a demand has been confirmed by the impugned order dated 4th November, 2015 passed by Respondent No.3 at Mumbai, includes transactions that were conducted in Delhi and in respect of which the Petitioner has paid Value Added Tax (VAT) in terms of the Delhi Value Added Tax Act, 2004 (DVAT Act). 3. The Petitioner does not deny that it has, for the purposes of service tax, a centralized registration at Mumbai, in respect of all its transactions throughout India. However, it is contended that since the demand for service tax is in relation to transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tribunal/appellate authority/revisional authority is situate and the said High Court (i.e., Delhi High Court) cannot decline to entertain the writ petition as that would amount to failure of the duty of the Court cannot be accepted inasmuch as such a finding is totally based on the situs of the tribunal/appellate authority/revisional authority totally ignoring the concept of forum conveniens. (b) Even if a miniscule part of cause of action arises within the jurisdiction of this court, a writ petition would be maintainable before this Court, however, the cause of action has to be understood as per the ratio laid down in the case of Alchemist Ltd. (supra). (c) An order of the appellate authority constitutes a part of cause of actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court contrary to the conclusions enumerated hereinabove stands overruled. 6. Much of the arguments before this Court advanced by Mr Mittal and Mr Rahul Kaushik, learned counsel for the Respondents, centred around the conclusions at (b), (c) and (f) above. While it is not disputed that some part of the cause of action arises within the jurisdiction of this Court, the attempt of Mr Kaushik was to persuade the Court to decline to exercise jurisdiction since the Petitioner has an efficacious remedy against the impugned adjudication order of the Commissioner of Service Tax, Mumbai before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bombay Bench and in any event before the Bombay High Court as far as the other pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court. 10. The Respondents will now file their respective replies to the petition on merits within four weeks. Rejoinder be filed before the next date of hearing. 11. List on 8th November, 2016. CM No.6778/2016 12. As already noticed one of the pleas urged in the present petition is that the transactions sought to be subjected to service tax are also deemed sales on which the Petitioner is already paying VAT under the DVAT Act, 2004. In the circumstances, it is directed that subject to the Petitioner furnishing a bank guarantee to the extent of 10% of the impugned demand of service tax (excluding penalty and interest) in terms of the impugned order dated 4th November 2015 passed by the Commissioner of Service Tax VII, Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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