https://www.taxtmi.com/caselaws?id=246006 The court found that the Commissioner of Service Tax, New Delhi had jurisdiction over the proceedings due to the appellant's location in Delhi. It clarified that the key issue was whether the collected service tax was deposited with the government, regardless of whether it was done directly by the appellant or through contractors. The court remanded the case for verification of the service tax amounts collected and paid, stating that if the appellant's claims were confirmed, no demand or penalty would be imposed. en-us Tue, 01 Apr 2014 00:00:00 +0530 Mon, 19 Oct 2015 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246006 The court found that the Commissioner of Service Tax, New Delhi had jurisdiction over the proceedings due to the appellant's location in Delhi. It clarified that the key issue was whether the collected service tax was deposited with the government, regardless of whether it was done directly by the appellant or through contractors. The court remanded the case for verification of the service tax amounts collected and paid, stating that if the appellant's claims were confirmed, no demand or penalty would be imposed. Case-Laws Service Tax Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246006