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    <title>TERRITORIAL JURISDICTION OF COMMISSIONER FOR SERVICE TAX MATTERS</title>
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    <description>Territorial jurisdiction for service tax is determined by the location of the assessee as specified under Rule 3 and Service Tax Order No.1/1/94; the registered office of the person liable to pay service tax designates the Commissioner competent to adjudge and collect service tax for that assessee, irrespective of where the services are provided, and the Order does not envisage concurrent jurisdiction of two Commissioners over the same assessee.</description>
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      <description>Territorial jurisdiction for service tax is determined by the location of the assessee as specified under Rule 3 and Service Tax Order No.1/1/94; the registered office of the person liable to pay service tax designates the Commissioner competent to adjudge and collect service tax for that assessee, irrespective of where the services are provided, and the Order does not envisage concurrent jurisdiction of two Commissioners over the same assessee.</description>
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