EXEMPTION OF SERVICE TAX

[SURYAKANT MITHBAVKAR]

We have rendered services to our customer at jammu now we have to raise the service tax invoice whether service tax is applicable for Jammu.

AI Summary

Service tax exemption: services performed in Jammu and Kashmir fall outside the service tax chapter, raising cross border collection issues.
Services provided within Jammu and Kashmir are outside the territorial operation of the Finance Act chapter on service tax and therefore do not attract service tax; supplies to other parts of India are taxable, creating practical collection and recovery issues where the supplier has no establishment outside Jammu and Kashmir.