Jurisdiction for Service Tax Must Align with Registered Office Location; Mumbai Office Wins Over Ratnagiri Notice.

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....Issuance of SCN - assessee contested that they have taken service tax registration at Mumbai as their registered office is situated in Mumbai and service has been rendered in Mumbai and, therefore, the Assistant Commissioner at Ratnagiri does not have jurisdiction to issue notice and recover service tax - Decided in favor of the assessee - AT....