Requirement of Registration

[Piyush Jain]

In our company, we are providing services to the company established in Jammu & Kashmir and services are rendered there only. Please clarify is registration required under service tax for our company as J&K is exempt from Service Tax.

[Mukesh Kumar]

Services provided in the state of Jaammu and Kashmir is not taxable. In case your office is situated in the state of J&K, there is no issue, but if your office is situated at any other place other than J&K, you have to established from the facts, records and circumstances to establish that services were provided in the state of Jammu and Kashmir and eligible for refund.

[Mukesh Kumar]

Services provided in the state of Jaammu and Kashmir is not taxable. In case your office is situated in the state of J&K, there is no issue, but if your office is situated at any other place other than J&K, you have to established from the facts, records and circumstances to establish that services were provided in the state of Jammu and Kashmir and eligible for exemption from service tax.

AI Summary

Service tax exemption for Jammu and Kashmir requires providers to prove services were rendered there to claim exemption.
Service tax does not apply to services rendered in Jammu and Kashmir. If the supplier's establishment is in Jammu and Kashmir, the exemption operates without difficulty; if the establishment is elsewhere, the supplier must establish by facts, records and circumstances that services were performed in Jammu and Kashmir to qualify for exemption and any refund.