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Issues: Whether service tax was leviable on GTA services rendered in Jammu and Kashmir under the reverse charge mechanism.
Analysis: The Tribunal held that the provisions of Chapter V of the Finance Act, 1994 did not extend to services rendered within the State of Jammu and Kashmir. On that basis, the service tax law was not applicable to such services, and the recipient could not be fastened with liability under reverse charge for services falling outside the territorial scope of the levy.
Conclusion: Service tax was not leviable on the impugned services rendered in Jammu and Kashmir, and the demand could not be sustained.
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