2013 (8) TMI 916

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.... For the Respondent : Shri S. Teli, Deputy Commissioner(AR) ORDER Per: B.S.V. Murthy The appellant is engaged in rendering of services of maintenance and service of transformers. Taking a view that the appellant should have paid service tax during the period April 2003 to March 2006 in respect of the services rendered in the jurisdiction of Mangalore Central Excise Commissionerate, procee....

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....relies upon the decision of the Tribunal in the case of Devasthan Vibhag Vs. CCE, Jaipur-I [2008(10) STR 415 (Tri. Del.)]. In that case, service tax was deposited in the jurisdiction of Jaipur-II Commissionerate and adjudicating authority was in the jurisdiction of Jaipur-I commissionerate. He submits that in that case also, refund claim was rejected for lack of jurisdiction. I find that in this c....

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....s. Therefore, there cannot be any doubt about the payment of service tax as well as its connection with the issue involved. In such a situation, either the authority who received the claim could have sanctioned the refund or passed on to the jurisdictional Assistant Commissioner. In this case, the refund claim has been filed before the authority in Bangalore and it is settled law that if the matte....