TMI Blog2019 (9) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... n including the unit at Jaipur with the Commissioner of Service Tax, Delhi. In the previous Show Cause Notice to the appellant the demand has been issued by the Commissioner of Service Tax Delhi, and which was adjudicated by him - So we find as far as jurisdiction is concerned, it is settled in view of Centralised registration that Commissioner of Central Excise and Service Tax, Jaipur lacks the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, on behalf of the appellant, submits that the issue is squarely covered by the various decisions of this Hon ble Tribunal including that in their own case vide the Final Order No. 62143/2017. Although the decision is prior to the negative list regime, however, in the sum and substance the contractual agreement remains the same. It is more of the nature of employee-employer relationship without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. 3. Ld. AR on behalf of the Revenue says that on the merits they have disagreement with the decision cited in the various cases including the one which has passed in their own case as there is a profit element between the Daikin Industries Japan and the appellant. It is his submission that the appellant is remitting royalty profit etc., and secondment fee to the parent company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al memorandum. 5. First we would like to decide the Jurisdiction of Commissioner of Central, Jaipur, to issue the demand in this case. It is undisputed fact that in this case the appellant has obtained the Centralised Registration including the unit at Jaipur with the Commissioner of Service Tax, Delhi. In the previous Show Cause Notice to the appellant the demand has been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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