Service Tax couldn’t be levied on GTA services provided in the state of J&K

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CESTAT sets aside service tax demand in respect of Goods Transport Agency (GTA) services rendered in the State of Jammu & Kashmir (J&K); Rejects Revenue’s plea that assessee being a recipient of service is liable to discharge service tax on GTA under reverse charge mechanism; Notes that assessee, having centralized service tax registration, had received GTA services at its unit located in J&K for supply of petroleum products within the State;

Holds that services rendered within the State of J&K are beyond scope of Chapter V of the Finance Act, 1994; Consequently, allows assessee’s appeal holding that no provision of Service Tax law is applicable thereto.

Citation: [ TS-93-CESTAT-2018-ST ]