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    <title>2011 (7) TMI 176 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the department&#039;s appeal, upholding the lower appellate authority&#039;s decision that the Assistant Commissioner at Ratnagiri lacked jurisdiction over services provided in Mumbai by the assessee, registered in Mumbai. Emphasizing the importance of jurisdiction based on the location of the service provider&#039;s registered office, the Tribunal deemed the proceedings initiated at Ratnagiri unsustainable, affirming the decision in favor of the assessee.</description>
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      <description>The Tribunal dismissed the department&#039;s appeal, upholding the lower appellate authority&#039;s decision that the Assistant Commissioner at Ratnagiri lacked jurisdiction over services provided in Mumbai by the assessee, registered in Mumbai. Emphasizing the importance of jurisdiction based on the location of the service provider&#039;s registered office, the Tribunal deemed the proceedings initiated at Ratnagiri unsustainable, affirming the decision in favor of the assessee.</description>
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