https://www.taxtmi.com/caselaws?id=353475 Territorial jurisdiction for service tax proceedings was tested against Rule 3 of the Service Tax Rules, 1994 and the CBEC jurisdiction order tied to the registered office of the service provider. On that basis, proceedings for the period before 26/08/2009 were treated as outside the Raigad Commissionerate's jurisdiction. For the later period, inclusion of transportation and other incidental charges in cargo handling charges was not adequately disclosed in adjudication, and the assessee was not given a proper opportunity to contest the basis. The post-registration matter therefore required fresh examination by the adjudicating authority. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353475 Territorial jurisdiction for service tax proceedings was tested against Rule 3 of the Service Tax Rules, 1994 and the CBEC jurisdiction order tied to the registered office of the service provider. On that basis, proceedings for the period before 26/08/2009 were treated as outside the Raigad Commissionerate's jurisdiction. For the later period, inclusion of transportation and other incidental charges in cargo handling charges was not adequately disclosed in adjudication, and the assessee was not given a proper opportunity to contest the basis. The post-registration matter therefore required fresh examination by the adjudicating authority. Case-Laws Service Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353475