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2016 (6) TMI 921 - CESTAT CHANDIGARH

2016 (6) TMI 921 - CESTAT CHANDIGARH - 2016 (43) S.T.R. 234 (Tri. - Chan.) - Jurisdiction of Chandigarh Bench of the tribunal - order was passed by the Commissioner of Central Excise & Service Tax, Rohtak - Held that:- As the appellants are located in New Delhi the cause of action to demand of service tax has arisen in New Delhi. In the circumstances although the Commissioner of Central Excise & Service Tax, Rohtak and adjudicated the matter, the appeal lies with the Principal Bench located at C .....

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