https://www.taxtmi.com/caselaws?id=448429 The Tribunal set aside the service tax demand, concluding it lacked jurisdiction since the services were provided in Balmer, Rajasthan, not under the jurisdiction of the Assistant Commissioner in Bhavnagar-I. The Tribunal emphasized that jurisdiction is determined by the location of service provision, referencing relevant case law. The appeal was allowed, and the impugned order was annulled, granting consequential relief as per law. The Tribunal did not address the limitation issue, focusing instead on the jurisdictional challenge. en-us Thu, 18 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 08:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448429 The Tribunal set aside the service tax demand, concluding it lacked jurisdiction since the services were provided in Balmer, Rajasthan, not under the jurisdiction of the Assistant Commissioner in Bhavnagar-I. The Tribunal emphasized that jurisdiction is determined by the location of service provision, referencing relevant case law. The appeal was allowed, and the impugned order was annulled, granting consequential relief as per law. The Tribunal did not address the limitation issue, focusing instead on the jurisdictional challenge. Case-Laws Service Tax Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448429