TMI Blog2018 (1) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ority shall cause enquiry and expose to the appellant the basis for determination of the liability for the period 26/08/2009 to 31/03/2010. Upon such exposure appellant shall defend its case making pleadings and adducing evidence if any, for satisfaction of that authority, who shall grant the appellant proper opportunity of hearing and shall pass appropriate order - appeal allowed by way of remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) has rightly proceeded to adjudicate for the period 26/08/2009 to 31/03/2010 which was post registration period and that was under his jurisdiction. So far as the liability of the appellant in other jurisdiction is concerned, he has mentioned in his order at page 14 thereof that he has conducted enquiry from other jurisdictional authorities as to the escapement of payment of service tax, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service provider is located, has the jurisdiction over him irrespective of the place where service is provided. In the instant case the service has been provided at Raigad, Maharashtra and the registered office is situated at Bharuch, Gujarat which was covered under the jurisdiction of Commissioner, Central Excise, Vadodara - II. The Additional Commissioner, Central Excise, Vadodara - II, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner resolves the dispute of Revenue for which Revenues appeal is dismissed. 7. So far as the assessee s appeal is concerned, it is appreciable that the appellant was not provided with the basis why the ingredients like transportation and other additional charges were includible in the cargo handling charges provided by the appellant. Appellant-assessee invites attention to page 10 of his p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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