2014 (9) TMI 254

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....Chakraborty, S. K. Sarraf, and Dilip Kumar Tamang, Advocates For the Respondents : Mr. B. K. Gupta, Standing Counsel. 1 and 2. M/s. J. B. Pradhan, Addl. Advocate General and Mr. Karma Thinlay Namgyal, Senior Govt.Advocate with Mr. S. K. Chettri and Mrs. Pollin Rai, Assistant Govt. Advocates for the Respondent/State No.3. ORDER Sinha,J. 1. Heard. 2. Mr. A. R. Madhav Rao, learned Coun....

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....iable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012 and the three communications issued in the said matter were quashed. On perusal of the entire judgment, it would appear that the question relating to territorial jurisdiction was also considered and the findings have been recorded vide paragraph 44. We quote - "44. However, before entering in....

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....stered Office of the Petitioner at Gagntok within the jurisdiction of this Court. In view of this, the objection does not appear to have any merit and is accordingly rejected". 5. It is not disputed that in the instant case the agreement had taken place in the State of Sikkim and the other events to run the lottery business had also taken place in the State of Sikkim as in the matter of M/s. Fu....