2015 (7) TMI 590

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....Later they started Maruti four wheeler dealership in 2004. Appellants took separate premises on rent for Maruti Showroom and Workshop. But initially at the start up process, the administrative office of the Maruti dealership (sales showroom and workshop) was shown as the address of the appellant at Napier Town, (Near IV Bridge), Jabalpur itself. Later the Authorized Service Centre/Workshop located at Delite Talkies Road, Jabalpur was registered with service Tax Department on 27.11.2004. A month later they applied to the department to amend the service tax registration adding the premises of the Maruti Show Room also located at Bhawartal Extension, Napier Town, Jabalpur. The appellant provided output of servicing of vehicles at the workshop ....

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....es of capital goods and input services which have been disallowed came to contain the address of the appellants at IV th Bridge, Napier Town Jabalpur only because at the initial stage of setting up of the business of Maruti dealership, the Office at IV th Bridge, Napier Town, Jabalpur was being used as administrative office of the appellants Maruti dealership business. 5. In the impugned order, The Commissioner (Appeals) has stated that the above contentions of the appellant are not acceptable because as per Rule 4 of the Service Tax Rules, 1994, the appellant is required to obtain separate registration for all premises where the services were either received or provided by them or they should have obtained centralized registration. I can....