Order Date – 21 July 2022

Facts – 

• The Appellant, M/s BCC Contractors & Promoters Pvt. Ltd., was filing the Service tax returns for their operations in Rajasthan and Chandigarh to the respective Service tax authorities.
• The appellant took centralised registration in New Delhi on 18.07.2008 which was by mistake included the address of their offices at Rajasthan and Chandigarh, so they filed the amendment request which was accepted on 12.06.2013 and the address of Rajasthan and Chandigarh offices were deleted from the centralised registration in New Delhi.
• The SCN had been issued by the Principal Commissioner Service Tax, New Delhi on 24.04.2015.
• The Appellant submitted that SCN is ab initio void due to lack of jurisdiction as Principal Commissioner Service Tax New Delhi did not have any jurisdiction to raise the demand in respect of their operations in Rajasthan since they were independently registered there in Rajasthan.
• Aggrieved the appellant filed an appeal.

Issue – 

• Whether the SCN in respect of demand rose for their operations in Rajasthan is void ab initio for lack of jurisdiction and whether the appellant is liable to pay duty even if assessment is made as works contract?

Order – 

• The Tribunal observed that in light of the facts it can be concluded that the inclusion of Rajasthan and Chandigarh offices in centralised registration was a mere omission which was later corrected. Hence we are of the opinion that the Principal Commissioner Service Tax, New Delhi had no jurisdiction over the appellant. Therefore the demand on the first issue is set aside.
• As for the second issue the Tribunal remanded back the matter for examination as appellant to submitted fresh necessary documents.