9911796707
TMI Blog2011 (7) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Sanjay Kalra, JDR For Respondent :Shri D H Nadkarni, Adv. Per: P R Chandrasekharan: 1. The appeal is filed by the department against the order-in-appeal no. PII/PAP/13/2010 dated 25.01.2010 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Briefly, stated the facts of the case are as follows:- 2.1 M/s Helios Food Additives Pvt. Ltd., Chiplun, District Ratnagiri (assessee in short) are manufacturers of Food products falling under various chapters of Central Excise Tariff. They are also engaged in providing the taxable services of renting immovable properties at Mumbai. During the course of audit of the records of the company, it was noticed that they have not discharged the service tax liability on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... situated at Ratnagiri, the Assistant Commissioner, Ratnagiri has jurisdiction over the factory of the assessee and the assessee has also been issued with a service tax registration at Ratnagiri. Inasmuch as the assessee has provided the taxable service of renting of immovable property' without payment of service tax, they are liable to pay service tax on the said service. 3.1 The Ld. JDR appearing for the department reiterates the ground urged in the appeal. 4. The Ld. Counsel for the respondent/assessee submits that the Commissionerate at Pune-II has jurisdiction in the Districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur and Satara of the State of Maharashtra vide notification no. 14/2002-CE(N.T) dated 08.03.2002. As far as Mumbai is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have carefully considered the rival submissions. 6. There is no dispute about the fact that the service of renting of immovable property was undertaken by the respondent/assessee at Mumbai and the registered office of the assessee is also in Mumbai. It is, further, on record that the respondent/assessee had obtained service tax registration in Mumbai from the Assistant/Deputy Commissioner of Service Tax Division-V, Mumbai, vide registration certificate dated 29.01.2009. That being the position, the competent authority to issue show-cause notice and recover service tax in respect of services rendered in Mumbai, is the Assistant Commissioner of Service Tax in Mumbai and not the Assistant Commissioner of Central Excise at Ratnagiri. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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