Services provided to J&K are outside the purview of service tax

Black Box Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Services provided to Jammu & Kashmir are outside the purview of service tax hence such service are neither taxable nor exempted CESTAT Ahmedabad held that services provided to the State of Jammu & Kashmir are not liable to service tax, as Section 64 of Chapter V of Finance Act, 1994 excludes the applicability of service tax to the state of Jammu and Kashmir, hence these services are neither taxable nor exempted. Facts- M/s Avaya Global Connect Ltd. (Formerly known as M/s AGC Networks Ltd and Presently known as M/s Black Box ...