9911796707
TMI Blog2014 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... no serious infirmity in the conclusion recorded by the adjudicating authority that the petitioner had provided ECIS to L & T Ltd., a taxable service under Section 65 (39a) read with Section 65(105)(zzd) of the Finance Act, 1994. Regarding the challenge on the point of jurisdiction of the Commissioner, Raipur - Held that:- in terms of Rule 4 of Service Tax Rules, 1994, the petitioner has opted neither for centralised registration nor for registration at different sites in different States where works were executed were in favour of L & T Ltd. Admittedly, the petitioner is a resident of Raipur, within the jurisdiction of the Raipur Commissionerate and operates within the domain of that Commissionerate. It is the petitioner who is service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns and disclose gross consideration received; and failed to remit the due tax, despite providing the taxable service. 3. In response to the show cause notice, petitioner sent a letter dated 8.1.2013 simply asserting that it was not recompensed the component of the service tax liability incurred by M/s L T Ltd.; was advised by M/s L T Ltd. that there was no necessity for registration or to remit service tax; and that being a mere sub-contractor of L T Ltd. , there was no liability to tax. In the statement by the proprietor of the petitioner firm Shri Ambika Prasad Shukla on 17.2.2012, it was clearly admitted that petitioner was providing fabrication and erection services for major projects, exclusively to L T Ltd. This statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would have been able to proceed to a detailed and critical assessment of the liability if any, of the petitioner; had failed to provide even the work orders or any of them. Five sample work orders No.2009 dated 1.10.2007, No.574 dated 1.7.08, No. 887 dated 1.11.2009, No.2004 dated 1.6.10 and No.9391 31.5.2010 were furnished by L T Ltd. M/s L T Ltd. advised the Department that these samples orders were representative of all works executed by the petitioner. 6. The adjudicating authority in circumstances of such unresponsive, obstructionist and uncooperative attitude of the petitioner and in the light of admission by the appellant's proprietor (adverted to above), analysed the sample work orders provided by L T Ltd. and conclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration nor for registration at different sites in different States where works were executed were in favour of L T Ltd. Admittedly, the petitioner is a resident of Raipur, within the jurisdiction of the Raipur Commissionerate and operates within the domain of that Commissionerate. It is the petitioner who is service provider and not the site manager at the work sites in the various States. We find no warrant, prima facie, to conclude that the Commissioner, Raipur had no jurisdiction. No provision of any statute or of any notification which calls into question the exercise of jurisdiction by the Raipur Commissioner is brought to our notice. 11. Ld. Counsel for the petitioner would however refer to the decision of the Regional Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, namkin, etc., has been accepted by the adjudicating authority, but he has not given any due weightage to such submission and for calculation of gross value of tax liability. We find that entire issue needs to be considered by adjudicating authority . We find no ratio discernible from this paragraph, which merely records a conclusion that the adjudication authority had confirmed demands which were beyond his jurisdiction and fall within the jurisdiction of various other Commissionerates. Service Tax is a levy of a Union Tax. The provisions of the Act are administered by the employees of the Central Government authorised to administer provisions of the Act (the Finance Act, 1994). In the absence of any legislation or statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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