2018 (5) TMI 1900 - AT - Service Tax

Territorial Jurisdiction - transfer of appeals to Mumbai, where the headquarters of the assesse, company is located - appellant has submitted that w.e.f. 01.01.2014 the appeallant had adopted centralized method of billing and accounting. Hence, the appellant is utilizing its centralized service tax Registration code for day to day service tax compliance - HELD THAT - Ld. DR of the department has no objection specially when there is none appeared on behalf of the appellant. We direct the Registry to transfer both the appeals to the Regional Bench, Mumbai for final disposal, where notices may be issued at the address given in the Misc. Applications.

Summary

The Appellate Tribunal CESTAT KOLKATA directed the transfer of appeals to the Regional Bench in Mumbai for final disposal due to the appellant's adoption of centralized billing and accounting methods since January 1, 2014. The department had no objection to this transfer.