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

[Rahul Bagaria]

Srini..service tax is applicable in form of sales tax levied by the state government. Life insurnace policies are liable for sales tax in the state of J&K and not service tax.

[rishi mohan]

As the service tax is not applicable on the services rendered in Jammu & Kashmir. In this we see towards the destination of services provided, as the Services were rendered in the area where the tax on services is totally exempt, therefore no service tax is levied on the services rendered in Jammu & Kashmir.

[wig sinbad]

1. The service tax as per the provisions of the finance act, 1994 is not applicable to J&K. Hence for services provided within J&K no service tax is applicable 2. The J&K GST Act, was amended and a considerable number of services were brought under its ambit. hence if the service is being provided within the territorial jurisdiction of J&K ( the part controlled by India)then it would be appropriate to go through the provisions of this act and act accordingly. ( insurance, works, etc are under its ambit)

[nitin sharma]

i wanted the notification of non applicable of service tax in jammu and kashmir document proof.

[Rama Krishana]

For levy of service tax on services imported from outside India to Jammu and Kashmir, again we have to look into the provisions of Chapter V of Finance Act, 1994. Section 64(1) excludes j & K for all matters under service tax. Therefore, there is no question of service tax on any service in J & K. Where the provisions of section 64(1) are clear as such, where is the need of any notification?

[k rao]

Hi..........

If a person from Mumbai provide taxable service to   Jammu and Kashmir  , then his   service is taxable or not ?

 

 

Thanks

AI Summary

Exemption of service tax for Jammu and Kashmir means services within its territory fall outside central levy. Services provided within the territory of Jammu and Kashmir are excluded from central service tax; local taxation regimes, including state sales tax or a J&K GST framework, may instead apply, and services supplied from outside India to recipients in J&K are not subject to central service tax due to the territorial exclusion.