2018 (10) TMI 166

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..... ing Authority to verify the said claim of the assessee - If the tax liability has already been discharged at Nashik in respect of services provided at Kanpur, the second time confirmation of demand against the appellant would not be justified - appeal allowed by way of remand. - APPEAL No.ST/55649/2014-CU[DB] - ST/A/72049/2018-CU[DB] - Dated:- 21-8-2018 - Smt. Archana Wadhwa, Member (Judicial) .....

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..... return filed at Nashik and the service tax liability had already been discharged on the same at Nashik. However, he fully agrees that Nashik registration was not centralized registration and the appellants also did not separately get themselves registered for Kanpur but submits that such procedural lapse cannot come in the way of assessee s claim, having discharged the entire tax liability at Nash .....

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