Commissioner Can Address Service Tax Non-Payment for Services Across Branches, Consolidated in Kolkata Accounts.

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Full Text of the Document

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....Commissioner has jurisdiction to decide the issue of non-payment of Service Tax on the taxable value received by the Appellant for the services rendered through various branch offices and the value of such services duly accounted for, finally in their consolidated Balance Sheet and Profit & Loss account, prepared at Kolkata - AT....