Applicability of Service Tax in Jammu & Kashmi

[chaganti srinivas]

As per the Service Tax act,Section 64(1), Service tax is not applicable in the state of Jammu & Kashmir. Is Service tax applicable , for the services provided in Jammu & Kashmir from outside india. As per author's openion it is not applicable. Please refer any case law's related to this. Thanks - Srinivas

AI Summary

Service Tax Not Applicable in Jammu & Kashmir Under Section 64(1) of Finance Act 1994; GST Act May Apply A discussion on the applicability of service tax in Jammu & Kashmir highlights that, per Section 64(1) of the Finance Act, 1994, service tax is not applicable in the state. Various contributors clarify that services rendered within Jammu & Kashmir are exempt from service tax, though the Jammu & Kashmir GST Act may apply to certain services. There is no requirement for additional notification due to the clear exclusion in the Finance Act. The conversation also touches on whether services provided from outside India to Jammu & Kashmir are subject to service tax, concluding they are not.