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Services provided to J&K are outside the purview of service tax
Case Law Details
- Case Name
- Black Box Limited Vs C.C.E. &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 01/03/2023
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 ...
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