https://www.taxtmi.com/caselaws?id=296570 Service tax could not be levied on services provided and consumed in Jammu & Kashmir because Section 64 of the Finance Act, 1994 expressly excluded Chapter V from that State. The Revenue's reliance on Rule 6 of the Taxation of Services (Provided from Outside and Received in India) Rules, 2006 and Rule 8 of the Place of Provision of Service Rules, 2012 failed because delegated legislation cannot override the parent Act. On that basis, the service tax demand was held unsustainable, the impugned orders were set aside, and the assessee succeeded. en-us Mon, 25 Nov 2019 00:00:00 +0530 Thu, 29 Jul 2021 10:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296570 Service tax could not be levied on services provided and consumed in Jammu & Kashmir because Section 64 of the Finance Act, 1994 expressly excluded Chapter V from that State. The Revenue's reliance on Rule 6 of the Taxation of Services (Provided from Outside and Received in India) Rules, 2006 and Rule 8 of the Place of Provision of Service Rules, 2012 failed because delegated legislation cannot override the parent Act. On that basis, the service tax demand was held unsustainable, the impugned orders were set aside, and the assessee succeeded. Case-Laws Central Excise Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296570