TaxTMI 
TaxTMI 
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
Applicability of Service Tax in Jammu & Kashmi
12 Aug 2010 
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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. (AI Summary)
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. (AI Summary)