https://www.taxtmi.com/forum/issue?id=4938 Franchise services supplied in Jammu and Kashmir were not subject to service tax because Section 64 of the Finance Act, 1994 excluded that territory; accordingly, no service tax liability arose and no CENVAT credit could be availed. That territorial exclusion remained effective after the transition to negative list taxation because Section 64 was not deleted, so such services continued to fall outside the service tax charge and related CENVAT treatment absent legislative amendment. en-us Tue, 13 Nov 2012 15:01:01 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4938 Franchise services supplied in Jammu and Kashmir were not subject to service tax because Section 64 of the Finance Act, 1994 excluded that territory; accordingly, no service tax liability arose and no CENVAT credit could be availed. That territorial exclusion remained effective after the transition to negative list taxation because Section 64 was not deleted, so such services continued to fall outside the service tax charge and related CENVAT treatment absent legislative amendment. Discussion-Forum Service Tax Tue, 13 Nov 2012 15:01:01 +0530 https://www.taxtmi.com/forum/issue?id=4938