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TMI BlogJurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service...Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the jurisdiction to deal with the refund application filed u/s 103 of the Finance Act, 1994. There was a difference of opinion between the CESTAT members on this issue. The key points are: Section 103 is a complete code and does not mandate filing the refund claim at any specified jurisdiction. Once the service recipient is eligible, insisting on filing with the service provider's jurisdictional officer is beyond the law's mandate. Section 103(3) only requires filing within six months, without specifying the officer. The appellants filed the claim before their own jurisdictional offic..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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