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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Territorial extent and commencement: service tax applies prospectively from government notification, excluding Jammu and Kashmir.</h1> The Chapter extends throughout India except for Jammu and Kashmir; it commences on the date specified by Central Government notification in the Official Gazette and applies to taxable services provided on or after that commencement date, establishing territorial extent, commencement by notification, and prospective application.

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