TMI Blog2018 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... Law is presently applicable to services rendered in the state of Jammu & Kashmir - appeal allowed - decided in favor of appellant. - ST/70453/2017-CU[DB] - A/70379/2018 - Dated:- 25-1-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Abhishek A. Rastogi Shri Ankit A. Shah, Advocates for Appellant Shri Gyanenda Kr. Tripathi, Asstt. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kashmir was excluded for the purpose of service tax in the finance Act, 194. Revenue entertained a view that the said services were received by the appellant in the state of Jammu and Kashmir and as per Reverse Charge Mechanism appellant should have paid service Tax amounting to ₹ 2,47,95,302/-. Therefore, there was proposal to recover said amount of service tax with other proposals of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that recipient of service is liable to pay service tax under Reverse Charge Mechanism and therefore, appellants were liable to pay service tax. 5. Having considered the rival contentions and on perusal of provisions of the Act and facts on records, we find that provisions of service within the state of Jammu Kashmir is beyond scope of Chapter No. V of the Finance Act, 1994. Therefore, no pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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