Case Law Details
Case Name : Ajay Mishra Vs Commissioner of Service Tax (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Ajay Mishra Vs Commissioner of Service Tax (CESTAT Delhi)
CESTAT Delhi held that the service tax is not applicable to the services provided in the State of J&K irrespective of the service provider being from the said State or otherwise. Accordingly, service tax is not leviable on Consulting Engineering Services rendered to the clients for construction of road in the State of J&K.
Facts- The appellants are engaged in providing the taxable services of ―Consulting E
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