Destination-based service tax determines liability; services consumed outside excluded state are taxable even if supplied from within. Section 64 excludes Jammu & Kashmir from the statutory levy of service tax, but under the destination-based consumption tax principle liability is determined by place of consumption; insurance services supplied from a Jammu branch are taxable when consumed by clients with assets outside the excluded territory, and not taxable when consumed within it.
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.
Destination-based service tax determines liability; services consumed outside excluded state are taxable even if supplied from within.
Section 64 excludes Jammu & Kashmir from the statutory levy of service tax, but under the destination-based consumption tax principle liability is determined by place of consumption; insurance services supplied from a Jammu branch are taxable when consumed by clients with assets outside the excluded territory, and not taxable when consumed within it.
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