service tax in J&K

[Ankit Sharma]

Dear Friends,

I Have a doubt that when we provide services in the state of J&K . then at the time of filling the ST-3, we treat the transaction as Exempt Service or as a Export Service.

AI Summary

Service tax provisions under Finance Act 1994 don't apply to Jammu and Kashmir; disclose separately in ST-3 form. A query was raised regarding the treatment of service tax for services provided in Jammu and Kashmir when filing the ST-3 form. The response clarified that the provisions of the Finance Act 1994, specifically Chapter V, do not apply to Jammu and Kashmir. Therefore, services rendered in this state are neither considered exempt nor export services. The value of such services should not be included in the total services subject to these provisions and should be accounted for separately, with appropriate disclosure made.