Jaipur Authority Can't Demand Service Tax Without Proof of Services in Their Jurisdiction, Based on Income-Tax Returns Alone.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of service tax on the basis of income-tax return filed by respondents at Jaipur - Departmental authority at Jaipur have no jurisdiction to proceed against the respondent for demanding Service Tax without any evidence of taxable service being provided within their jurisdiction - AT....