2016 (6) TMI 921 - AT - Service Tax

Jurisdiction of Chandigarh Bench of the tribunal - order was passed by the Commissioner of Central Excise & Service Tax, Rohtak - Held that - As the appellants are located in New Delhi the cause of action to demand of service tax has arisen in New Delhi. In the circumstances although the Commissioner of Central Excise & Service Tax, Rohtak and adjudicated the matter, the appeal lies with the Principal Bench located at CESTAT, New Delhi.

Summary

The Appellate Tribunal CESTAT Chandigarh directed the transfer of appeals to the Principal Bench located at CESTAT, New Delhi as the appellant is based in New Delhi and the cause of action for service tax demand arose there. The appeals were originally assigned to Chandigarh Bench based on the jurisdiction of the Commissioner of Central Excise & Service Tax, Rohtak who passed the order.