on amc in j&k

[virender bogal]

Plz confirm the service tax on amc in j&k state if service provider is out of state

[Ganeshan Kalyani]

The provision of Service tax is not applicable in the state of Jammu and Kashmir. Therefore the liability to pay service tax befalls on the provider of service from the taxable territory.

AI Summary

Service tax not applicable in Jammu and Kashmir; AMC tax liability rests with provider located in taxable territory. Service tax is not applicable in Jammu and Kashmir; where an AMC provider operates from a taxable territory, the obligation to account for service tax falls on that provider rather than on the local recipient within Jammu and Kashmir.