https://www.taxtmi.com/caselaws?id=362720 Jurisdiction was upheld where the service provider had no central or regional registration, its head office was at Raipur, and the taxable activity was carried on through that office, making Raipur a sufficient jurisdictional nexus. Fabrication of a specially designed, non-marketable stool from materials supplied by the principal was treated as erection, commissioning and installation service rather than manufacture. Payment of service tax by the principal contractor did not discharge the subcontractor's independent liability for its own taxable services. Non-registration, non-disclosure of work orders and related records, and other suppressed facts justified invocation of the extended limitation period; the service tax demand, penalties and adjudication order were sustained. en-us Thu, 28 Jun 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362720 Jurisdiction was upheld where the service provider had no central or regional registration, its head office was at Raipur, and the taxable activity was carried on through that office, making Raipur a sufficient jurisdictional nexus. Fabrication of a specially designed, non-marketable stool from materials supplied by the principal was treated as erection, commissioning and installation service rather than manufacture. Payment of service tax by the principal contractor did not discharge the subcontractor's independent liability for its own taxable services. Non-registration, non-disclosure of work orders and related records, and other suppressed facts justified invocation of the extended limitation period; the service tax demand, penalties and adjudication order were sustained. Case-Laws Service Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362720