2026 (4) TMI 692

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his miscellaneous application seeking for change of name and address of the respondent arising on account of change in territorial jurisdiction of the Central Excise authorities after introduction of GST regime vide Notification No.13/2017-C.E. (N.T) dated 09.06.2017 and as the appellants-assessee presently comes under their jurisdiction. As the revised name and address of the respondent Commissionerate correctly reflect the revised jurisdictional departmental authorities, under whose jurisdiction the appellants-assessee is functioning for the purpose of indirect taxes viz., Central Excise/GST, the miscellaneous application filed by the appellant is allowed. The prayer made by the appellant is considered and the revised name and address of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was adjudicated vide the Order-in- Original dated 23.03.2017, wherein the original authority had confirmed the proposals made in the show-cause notice. On appeal against the said adjudication order dated 23.03.2017, the learned Commissioner (Appeals) vide the impugned order No. PUN-EXCUS-001-1PP-882/2017-18 dated 14.12.2017 has dropped the demand confirmed for the period 01.07.2012 to 31.03.2015, holding that under the new Service Tax regime, the service falling under the negative list as per Section 66D of the Finance Act, 1994,  would not be subjected to payment of service tax. However, for the prior period, he has upheld confirmation of the adjudged demand in line with the observations made in the original order. Feeling aggrieved w....