Service tax applicable on cards sold in J&K but used outside J&K

CESTAT, NEW DELHI BENCH Bharat Sanchar Nigam Ltd. versus Commissioner of Central Excise, Jammu MISC. ORDER NO. ST/M/270/2012-CUS. Stay order no. ST/S/793/2012 – Cus. ST Misc. No. 1896 of 2012 Stay No. 1895 of 2012 ST-Appeal No. 774 of 2012 JUNE 26, 2012 ORDER Mathew John, Technical Member   The appellant is a provider of telecommunication service having pan India presence and operations. The appellant has been selling ‘India Telephone Cards’ in Jammu & Kashmir. Using this card telephone calls could be made from anywhere in India, to anywhere in India. 2....