service tax applicable in jammu & kashmir in which services

[Guest]

Is services tax applicable in Jammu & Kashmir, if applicable than in which services services tax applicable.

[YAGAY andSUN]

Since the Finance Act does not extend to the State of J&K, Services rendered in J&K are not taxable.

AI Summary

Service tax non-applicability where Finance Act does not extend: services rendered in Jammu and Kashmir are not taxable. Because the central Finance Act has not been extended to the State of Jammu and Kashmir, the statutory levy on services under that Act does not operate within the territory and services rendered in Jammu and Kashmir fall outside the scope of that service tax regime.