𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝗝𝗮𝗺𝗺𝘂 & 𝗞𝗮𝘀𝗵𝗺𝗶𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: “Consulting engineering services provided in Jammu & Kashmir are outside taxable territory, hence service tax cannot be levied. Further, minor address discrepancies on invoices do not disqualify Cenvat credit if the appellant exists at the location mentioned.”

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Segmental Consulting & Support Services Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Is service tax applicable on services rendered in Jammu & Kashmir, and is Cenvat credit valid despite address discrepancies? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided consulting engineering services for a road project in Jammu & Kashmir.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that services in J&K are outside the taxable jurisdiction, making the demand for service tax invalid. Cenvat credit was upheld as the appellant’s presence was confirmed at the invoiced address, even though it differed from the registered one. The extended period for demand was not justified due to regular filings and lack of suppression intent by the appellant. Penalties were also dismissed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: M/s Segmental Consulting & Support Services Pvt. Ltd. vs. Commissioner of Service Tax, Delhi – III 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 51616 OF 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 July 2023 📜 This ruling reinforces that services rendered in Jammu & Kashmir fall outside the service tax ambit and minor address inconsistencies on invoices do not invalidate Cenvat credit.