2009 (12) TMI 433

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..... ithout jurisdiction. Held that - Separate registration ignored by adjudicating authority to hold that service provided in individual capacity and adjustment of excess and short payment by any office permissible. Matter remanded to adjudicating authority to segregate Service tax liability relating to different jurisdictions and adjudicate matter relating to his jurisdiction.
Shri D.N. Panda, Mem .....

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..... r shows short payment and excess payment of Service tax in respect of Indore and Trivandrum office of respondent and excess payment of such tax by Vadodara and Bhopal office in a tabular form. Learned Adjudicating Authority disregarding separate registration status of each office of respondent held that the respondent having providedser vice in his individual capacity, there is no difference as to .....

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..... the learned Jt. CDR that due to quashing of show cause notice by the learned appellate authority, the assessee might have asked for refund. If such a contingency has arisen, learned adjudicating authority as a safeguard measure, to protect interest of Revenue, shall inform the appropriate jurisdictional authority as to whether the amount in dispute relating to his jurisdiction has been taken care .....

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