https://www.taxtmi.com/caselaws?id=780906 The levy of service tax under the Finance Act, 1994 could not be extended to services rendered and consumed in Jammu and Kashmir by applying the Place of Provision of Services Rules, 2012 or reverse charge notification, because subordinate rules cannot enlarge a charging provision that has no territorial application there. The demand was therefore unsustainable. The extended period of limitation was also not justified, as the transactions were disclosed in ST-3 returns and financial statements and the department had access to the records during audit; consequently, interest and penalties also failed. en-us Fri, 07 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780906 The levy of service tax under the Finance Act, 1994 could not be extended to services rendered and consumed in Jammu and Kashmir by applying the Place of Provision of Services Rules, 2012 or reverse charge notification, because subordinate rules cannot enlarge a charging provision that has no territorial application there. The demand was therefore unsustainable. The extended period of limitation was also not justified, as the transactions were disclosed in ST-3 returns and financial statements and the department had access to the records during audit; consequently, interest and penalties also failed. Case-Laws Service Tax Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780906