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2018 (3) TMI 1428 - AT - Service TaxScope of Service Tax Act - State of Jammu and Kashmir - GTA Service - reverse charge mechanism - Held that: - provisions of service within the state of Jammu & Kashmir is beyond scope of Chapter No. V of the Finance Act, 1994. Therefore, no provision related to Service Tax Law is presently applicable to services rendered in the state of Jammu & Kashmir - appeal allowed - decided in favor of appellant.
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