Correction of cause title in service tax appeal allowed after wrong commissionerate name was found in the respondent description.

The cause title of the appeal was found to misdescribe the proper tax authority because the show cause notices arose from service tax jurisdiction, even though adjudication had been assigned to the Central Excise Commissionerate under the relevant notification. On examining the record, the Tribunal concluded that the respondent description did not correctly reflect the competent service tax authority. The cause title was therefore ordered to be amended by substituting Commissioner of Service Tax, Chennai for Commissioner of Central Excise, Chennai IV Commissionerate.

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Issues: Whether the cause title of the appeal required correction by substituting Commissioner of Service Tax, Chennai in place of Commissioner of Central Excise, Chennai IV Commissionerate.

Analysis: The application was supported by the fact that the show cause notices related to service tax jurisdiction and that the adjudication had been assigned to the Central Excise Commissionerate under the relevant notification. On perusal of the records, the Tribunal found that the respondent description in the cause title did not correctly reflect the proper service tax authority and therefore required amendment.

Conclusion: The application was allowed and the Registry was directed to substitute Commissioner of Service Tax, Chennai for Commissioner of Central Excise, Chennai IV Commissionerate in the cause title.

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