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

AI Summary

Service tax not applicable in Jammu and Kashmir; providers outside must pay for annual maintenance contracts. A query was raised regarding the applicability of service tax on annual maintenance contracts (AMC) in Jammu and Kashmir if the service provider is from outside the state. The response clarified that service tax provisions do not apply in Jammu and Kashmir. Consequently, the responsibility to pay service tax lies with the service provider from the taxable territory outside Jammu and Kashmir.