2009 (10) TMI 435

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....Y: Shri S.P. Mittal, Advocate, for the Appellant. Shri M. Rastogi, DR, for the Respondent. [Order] .-  Although these four Appeals were listed yesterday, at the re quest of the Appellant, those were adjourned for hearing today. 2. Ld. Counsel Shri S.P. Mittal submits that Service tax in respect of following four branches of LIC has been levied as noted against each in respect of risk....

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....ranted for the reason that LIC has been centrally registered in Mumbai and Service tax liability, if any has been discharged in respect of its branches. Once there is centralised registration, jurisdiction of other Authorities end and impugned order is beyond jurisdiction. He further submits that the demand related to only risk premium relating to above branches. He also guides that if the Authori....

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....that Appellant had sought registration in Mumbai centrally. Therefore without keeping the matter pending, it would be proper to waive the requirement of pre-deposit as well as to dispose the Appeal with the direction that the ld. Adjudicating Authority shall make correspondence with Bombay Service tax authority and consider the plea of double taxation if any, for the self same service. If he is sa....