https://www.taxtmi.com/caselaws?id=759008 CESTAT Ahmedabad ruled on service tax liability for tour operators providing services in Jammu Kashmir. The appellant claimed exemption arguing services were performed in territory excluded under Section 64 of Finance Act, 1994. The tribunal held that since planning, scheduling, organizing and arranging activities occurred in taxable territory, services remained taxable despite tours being conducted in J&K. However, extended limitation period was rejected as no suppression or mis-declaration was established, given the contested nature of tour operator definitions. Appeal partially allowed on limitation grounds; matter remanded for duty determination within normal limitation period. en-us Fri, 20 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759008 CESTAT Ahmedabad ruled on service tax liability for tour operators providing services in Jammu Kashmir. The appellant claimed exemption arguing services were performed in territory excluded under Section 64 of Finance Act, 1994. The tribunal held that since planning, scheduling, organizing and arranging activities occurred in taxable territory, services remained taxable despite tours being conducted in J&K. However, extended limitation period was rejected as no suppression or mis-declaration was established, given the contested nature of tour operator definitions. Appeal partially allowed on limitation grounds; matter remanded for duty determination within normal limitation period. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759008