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2017 (5) TMI 1466 - JAMMU & KASHMIR HIGH COURTLevy of service tax in the State of Jammu and Kashmir - Whether the respondent-Department is entitled to charge service tax in relation to services said to be rendered by Gun testing conducted by Quality Assurance Establishes (SA) Kanpur for the purposes of quality assurance? Held that: - in the case of M/S Bumrah Gun Works and ors vs. Union of India and ors, OWP No. 1391/2010 decided on 22.11.2016, where a batch of writ petitions on the similar claim was considered by the Division Bench of this Court and disposed of by holding that in terms of Section 64 of the FA, 1994, service tax is not applicable to the State of Jammu and Kashmir. It was also held that the quality testing of guns does not attract the service tax - petition allowed - decided in favor of appellant.
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