Case Law Details
Case Name : M/s Bharat Petroleum Corporation Ltd. Vs. Commissioner of Service Tax (CESTAT Allahabad)
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M/s Bharat Petroleum Corporation Ltd. Vs. Commissioner of Service Tax (CESTAT Allahabad)
Appellant’s J & K unit is recipient of GTA Services and services were also provided within the state of Jammu & Kashmir. Therefore, as per Section 64 of Finance Act, 1994 service tax cannot be levied on services rendered in Jammu & Kashmir, since the activity of services is not covered by Chapter No. V of the Finance Act, 1994 and that no provisions of act on service tax was applicable to services provided in Jammu & Kashmir.
FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:-
The present a...
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IS THERE ANY FURTHER ORDER REGARDING THE ABOVE APPEAL. HAD DEPARTMENT GONE ON FURTHER APPEAL IN HIGHER FORUM. KINDLY REPLY