TaxTMI 
TaxTMI 
2009 (9) TMI 207
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....awada-520 01.0 (hereinafter referred to as the appellants) is a proprietary firm engaged in blast hole drilling, blasting, excavation, loading, transportation dumping etc. of overburden in open cast mines of M/s. South Eastern Coal Fields, Suhagpur and excavation of hard rock in the mines of M/s. Malanjkhand Copper Mines, Malanjkhand, Balaghat dist, Madhya Pradesh. A Show-cause Notice was issued to them alleging that: * The services provided by Integral to M/s. Malanjkhand Copper Mines and M/s. South Eastern Coal Fields at their mines fall under the category of "Site formation and clearance, excavation and earthmoving and demolition", and are liable to pay service tax with effect from 16-6-05. * Integral have later taken registration with....
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....submissions made by the assessee set aside the OIO and allowed the appeal. Revenue is aggrieved by such an order and hence they are in appeal before us. 4. Learned DR would submit that the Commissioner (Appeals) has set aside the order only on the jurisdiction point. It is his submission that the learned Commissioner (Appeals) has not considered the merits of the case and submits that the respondents, having taken the registration should have discharged the service tax liability. He would draw our attention to the various grounds of appeal taken by the Revenue. 5. Learned counsel appearing on behalf of the respondent would submit that the learned Commissioner (Appeals) has clearly come to the conclusion that the respondent was not covered....
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....es, 1994 reads as follows: "Where an assessee is providing a taxable service from more than one premises or offices, and does not have any centralized billing systems or centralized accounting systems, as the case may be, he shall make separate applications for registration in respect of each of such premises or offices to the jurisdictional Superintendent of Central Excise." In the present case, it has not been alleged that the appellants have opted for centralized billing/accounting system. In the absence of proof of exercise of such an option by the appellant and that too within the jurisdiction of the respondents, the authorities in Guntur Commissionerate have no jurisdiction either for issuance of the demand notice or for the confirm....