TaxTMI 
TaxTMI 
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.
Requirement of Registration
04 Apr 2009 
2 Replies 
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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. (AI Summary)
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. (AI Summary)