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TMI Blog2018 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... th the jurisdictional officer of the Head Office, they were within their rights to transfer the same to the officer having the proper jurisdiction. Adopting an analogy that if an appeal against the orders of the Lower Authorities is to be filed before Delhi Benches of the Tribunal and same stands filed before the Allahabad Benches, the normal and accepted course of action would be to transfer the appeal to Delhi in spite of rejecting the same on the point of jurisdiction. Matter remanded to the Original Adjudication Authority - petition allowed by way of remand. - APPEAL No. ST/70493-70495 & 70564/2018—ST[SM] - FINAL ORDER NOs. 72465-72468/2018 - Dated:- 23-10-2018 - Mrs. Archana Wadhwa, Member (Judicial) Request for Adjournment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any business or profession; (b) a structure meant predominantly for use as (i) an educational establishment; (ii) a clinical establishment; or (iii) an art or cultural establishment; (c) a residential complex predominantly meant for self-use or for the use of their employees or other persons specified in Explanation 1 to clause (44) of Section 65B of the said Act, Under which a contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments to show that the conditions specified in Section 102 of the Act were satisfied, (ii) they failed to prove that they had borne the incidence of Service Tax and (iii) they had filed refund claims with the wrong jurisdiction. 7. Aggrieved with the impugned orders, the appellants filed appeals before the Commissioner (Appeals) mainly, on the grounds that (i) they had filed the refund claims alongwith all the relevant documents, (ii) the incidence of Service Tax had been borne by them and they had not charged Service Tax from the service recipients, i.e., the departments of the Government of Uttar Pradesh, (iii) the jurisdiction of a Service Tax assessee depends on the location of the office/premises of the service provider and (iv) t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Head Office and reflected in their ST-3 returns as Centralized registration for such payments is not necessary. 10. I further note that the Appellate Authority has relied upon the Hon ble Allahabad High Court s decision in the case of Vandana Travels Tours vs. Commissioner of Central Excise Service Tax (Appeals), reported at 2015 (37) STR 417 (All.) wherein it was held that where an authority lacks inherent jurisdiction to pass a decree or order, the decree or order shown passed by such authority would be non-est and void ab initio . Though the said decision of the Hon ble Allahabad High Court is in respect of the basic jurisdiction to be exercised by an authority, even if the same is held to be applicable to the facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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