2018 (5) TMI 1891

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....ant : Shri Jitendra Singh, Advocate For The Respondent : Shri Mohd. Altaf (Asstt. Commissoner) ORDER Per: Archana Wadhwa As per facts on records the appellant is engaged in the manufacture of washing machine and Electronic Tuners and is registered under service tax. On the basis of scrutiny of records, it was found by the department that the applicant had made payments of Rs. 64.89 lak....

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....ate submits that the authorities in Noida have no jurisdiction to decide the liability of service tax as they had their centralized service tax registration at Mumbai. He also submits that the applicant company is having branch/office in Dubai, China & Russia and their professionals are appointed there to provide information about the overseas market, to get new customers, follow up with the overs....

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....ultancy Service. 4. After considering the submission made by both the sides, we find that appellant had taken a categorical stand before the authorities below that they have centralized registration at Mumbai and as such there jurisdictional authorities at Noida have no jurisdiction to raise the demands. While dealing with the said plea of the appellant, Commissioner (Appeals) has observed as u....