2018 (1) TMI 211

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....ssee Shri M.P. Damle, Assistant Commissioner (AR) for Revenue ORDER Per: D N Panda Assessee-appellant says that the adjudicating authority has not exposed the basis of determination of the liability nor also informed the reason why he proposes to include the incidental charges as well as transportation charges for the purpose of determination of gross value of the taxable service of cargo hand....

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....e period 2006-07 to 25/08/2009 which was pre-registration period. 5. Heard both sides and perused the records. Observation of the learned Commissioner (Appeals) in page 14 of his order dated 17/05/2013 is very clear that there was no liability arose prior to 14/06/2005 on the basis of his enquiry conducted. Relevant portion of his order in page 14 of his order is reproduced below in this regard: ....

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....by the jurisdictional authorities so as to require initiation of any action against them. Under the circumstances and facts as above, I am of the view that the proceedings under the impugned Show Cause Notice pertaining to the period prior to registration under Raigad Commissionerate, i.e. prior to 26/08/2009, are in excess of the Territorial jurisdiction of this Commissionerate, and hence cannot ....