TMI BlogAs the appellants are located in New Delhi the cause of action to demand of service tax has arisen in...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. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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