https://www.taxtmi.com/caselaws?id=357725 Service tax under the reverse charge mechanism was held inapplicable to GTA services rendered within Jammu and Kashmir because Chapter V of the Finance Act, 1994 did not extend to that territory. As the levy itself had no territorial operation there, the recipient could not be fastened with reverse charge liability for such services. The demand was therefore unsustainable. en-us Thu, 25 Jan 2018 00:00:00 +0530 Thu, 29 Mar 2018 07:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357725 Service tax under the reverse charge mechanism was held inapplicable to GTA services rendered within Jammu and Kashmir because Chapter V of the Finance Act, 1994 did not extend to that territory. As the levy itself had no territorial operation there, the recipient could not be fastened with reverse charge liability for such services. The demand was therefore unsustainable. Case-Laws Service Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357725