2017 (1) TMI 657

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..... sdiction of Rajasthan and have discharged the Service Tax in Chandigarh and Lucknow - Held that: - Departmental authority at Jaipur have no jurisdiction to proceed against the respondent for demanding Service Tax without any evidence of taxable service being provided within their jurisdiction. Appeal dismissed - decided against appellant. - ST/511/2008 - ST/A/51711/2016-CU(DB) - Dated:- 29-4- .....

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..... ess, confirmed the Service Tax of ₹ 8,25,789/- under the category of Consulting Engineer service . He also imposed penalties under various sections on the respondent. On appeal by the respondent, the learned Commissioner (Appeals) vide impugned order set aside the Order-in-Original and allowed the appeal. Aggrieved by this, Revenue is in appeal. 3. The main grounds of appeal is that resp .....

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..... missionerate office. Departmental authority at Jaipur have no jurisdiction to proceed against the respondent for demanding Service Tax without any evidence of taxable service being provided within their jurisdiction. We find that there is nothing in the grounds of appeal which makes us to interfere with the finding of the learned Commissioner (Appeals). The appeal did not advert to any assertion a .....

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