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TMI Blog2011 (11) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax has been demanded, was billed from Banda Office and collections accounted by Banda Office - the registration certificate dated 5-9-2006 does not have a list of premises covered by the registration. There is also an argument that centralized registration to include the premises of Banda office was taken only from 10-12-2008 - It is not clear whether the issue being dealt with in the impugned order is one of procedural violations or a matter of revenue loss which is a substantive matter - Appeal is allowed by way of remand - ST/1106/2010 - ST/578/2011(PB) - Dated:- 1-11-2011 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : Shri Naveen Kumar, Advocate, for the Appellant. Shri Aamrish Jain, DR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P (East) Telecom Circle a centralized registration was taken by General Manager (Mobile Services) at Lucknow and service tax was being paid in Lucknow. The contention of the Appellants is that all service tax due for mobile services rendered in the area of Banda Secondary Switching Area was paid at Lucknow and the demand is without any basis and the demand is for service tax already paid by them. Since the demand is not maintainable they have requested for waiver of the dues arising from the impugned order for admission of the Appeal. 3. We have gone through the impugned order and also heard the Ld. SDR in the matter. It is not clear from the SCN or from the impugned order whether the gross value, for which impugned Service tax has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round C in Appeal Memo). 5. Section 69 of the Finance Act, 1994 and Rule 4(1) of Service Tax Rules, 1994 require a person providing service tax to take registration. The word person used in these provisions or other connected provisions cannot be interpreted to mean premises . It cannot be interpreted to mean every person working for BSNL or every office of BSNL or every place where the equipment for providing such service is kept. If the officer in over-all charge of providing mobile service was based in Lucknow and the billing for services were made from Lucknow and collections were accounted in Lucknow it is only proper that the service tax payment is made at Lucknow so that revenue can easily audit the records. 6. In this case hu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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