SHOW CAUSE NOTICE ISSUED TO ASSESSEE OUTSIDE JURISDICTION IS NOT VALID EVEN IN CASE OF CENTRALIZED BILLING

SHOW CAUSE NOTICE ISSUED TO ASSESSEE OUTSIDE JURISDICTION IS NOT VALID EVEN IN CASE OF CENTRALIZED BILLING https://www.taxtmi.com/article/detailed?id=695 A show cause notice for service tax must be issued within the territorial limits assigned to the adjudicating officer; centralized billing or registration located in a Commissionerate does not automatically confer jurisdiction to proceed against liabilities arising from services performed in another Commissionerate. Where the assessee has not proved an opted centralized billing/accounting system within the issuing authority's local limits, that authority lacks jurisdiction to initiate proceedings for defaults occurring outside its Commissionerate. en-us Thu, 25 Feb 2010 00:00:00 +0530 Wed, 05 Jan 2011 17:54:01 +0530 TaxTMI RSS Generator SHOW CAUSE NOTICE ISSUED TO ASSESSEE OUTSIDE JURISDICTION IS NOT VALID EVEN IN CASE OF CENTRALIZED BILLING https://www.taxtmi.com/article/detailed?id=695 A show cause notice for service tax must be issued within the territorial limits assigned to the adjudicating officer; centralized billing or registration located in a Commissionerate does not automatically confer jurisdiction to proceed against liabilities arising from services performed in another Commissionerate. Where the assessee has not proved an opted centralized billing/accounting system within the issuing authority's local limits, that authority lacks jurisdiction to initiate proceedings for defaults occurring outside its Commissionerate. Articles Service Tax Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=695