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No Service Tax on Jammu & Kashmir Package Tours entirely operated within the State prior to 1-7-2012
Case Law Details
- Case Name
- Heena Tours & Travels Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Heena Tours & Travels Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
Conclusion: Package tours commencing, operating and concluding entirely within the State of Jammu & Kashmir during the period October 2005 to September 2010 were outside the scope of levy under Chapter V of the Finance Act, 1994. Accordingly, the service tax demand confirmed for the normal period was set aside.
Held: Assessee was registered tour operator, organized and marketed package tours, including tours conducted exclusively within the State of Jammu & Kashmir (J&K). During ...
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