https://www.taxtmi.com/caselaws?id=380756 The Tribunal set aside the Service Tax Authorities' demand, emphasizing jurisdiction limited to the assessee's defined territory. The Commissioner's reliance on the service provider's registered office location for jurisdiction was found insufficient without evidence of centralized registration. The Tribunal directed a reevaluation, stressing the need for factual verification in jurisdictional disputes to ensure compliance with legal provisions. The judgment highlights the importance of precise jurisdictional determinations in upholding tax assessment integrity, emphasizing procedural diligence in cases involving multiple service locations. en-us Thu, 11 Apr 2019 00:00:00 +0530 Tue, 28 May 2019 08:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380756 The Tribunal set aside the Service Tax Authorities' demand, emphasizing jurisdiction limited to the assessee's defined territory. The Commissioner's reliance on the service provider's registered office location for jurisdiction was found insufficient without evidence of centralized registration. The Tribunal directed a reevaluation, stressing the need for factual verification in jurisdictional disputes to ensure compliance with legal provisions. The judgment highlights the importance of precise jurisdictional determinations in upholding tax assessment integrity, emphasizing procedural diligence in cases involving multiple service locations. Case-Laws Service Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380756