Tribunal rules Kolkata officials can't enforce Service Tax demands on Mumbai-registered entity due to jurisdiction limits. https://www.taxtmi.com/highlights?id=76813 Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation. en-us Tue, 23 Apr 2024 09:12:07 +0530 Tue, 23 Apr 2024 09:12:07 +0530 TaxTMI RSS Generator Tribunal rules Kolkata officials can't enforce Service Tax demands on Mumbai-registered entity due to jurisdiction limits. https://www.taxtmi.com/highlights?id=76813 Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation. Highlights Service Tax Tue, 23 Apr 2024 09:12:07 +0530 https://www.taxtmi.com/highlights?id=76813