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Service Tax - appellant is registered with the CCE, Hyderabad having its Project Office at Bilaspur – territorial jurisdiction of CCE, Raipur to initiate proceedings and to issue show cause notice to Project Office of the appellant at Bilaspur – demand of service tax on GTA service under reverse charge –

HELD - there is no evidence on record to state that the appellants did apply and received centralized registration in terms of Rule 4(2) of Service Tax Rules, 1994. It is clear that the conditions of the said rule are to be fulfilled and thereafter at the option of the appellant, such premises or offices from their centralized billing or centralized accounting system can be registered - A simple letter stating about operational control for the convenience of the appellant does not satisfy the statutory requirement of central registration as per Rule 4 - the appellant did not register themselves under the category of goods transport service, even in Hyderabad -

The appellant cannot take a plea that simply because they were registered with the Service Tax office in Hyderabad, no other officer has any jurisdiction to proceed against them on tax liability in other States even when tax liability arises in such State. There is no centralized registration in the present case and above all there is no registration for GTA for service tax purposes by the appellant – accordingly, the proceedings initiated by the Commissioner at Raipur cannot be held to be without jurisdiction - the assessee appeal is dismissed

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