CENVAT Credit - input services used for taxable as well as ...

CENVAT Credit: Services to Jammu and Kashmir not taxable u/s 64, Finance Act 1994, not deemed exempt.

March 3, 2023

Case Laws Service Tax AT

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64 of Chapter V of Finance Act, 1994 excludes the applicability of service tax to the state of Jammu and Kashmir, these services are neither taxable nor exempted. The services provided to non-taxable territory cannot be considered as exempted service. - AT

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CENVAT Credit - input services used for taxable as well as ...

CENVAT Credit: Services to Jammu and Kashmir not taxable u/s 64, Finance Act 1994, not deemed exempt.

March 3, 2023

Case Laws Service Tax AT

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