2008 (12) TMI 74 - AT - Service Tax

Service Tax payable on the services rendered at Vijayawada (Andhra Pradesh) to the service receiver at Suhagpur (Madhya Pradesh) - The learned Commissioner (Appeals) has held that the Original Authority is not competent to decide the issue as he has no jurisdiction at all - issue is highly contentious - as the amount involved appears to be huge, there is no justification for staying the operation of the impugned order- stay application filed by revenue is dismissed

Summary

The Appellate Tribunal CESTAT, Bangalore heard a case involving Service Tax on services rendered in Vijayawada to a service receiver in Suhagpur, Madhya Pradesh. The appeal for stay was filed by the Revenue against the impugned order, but the stay application was dismissed. The appeal is scheduled for hearing on 17th February, 2009. The issue was deemed contentious, with the Original Authority found to lack jurisdiction. The respondent cited a relevant case from the Kolkata Bench. (2008 (12) TMI 74 - CESTAT, BANGALORE)