https://www.taxtmi.com/forum/issue?id=109292 Place of provision governs service tax liability: when the recipient of services is located in Jammu and Kashmir, the Place of Provision of Service Rules make that State the taxable location and the Finance Act, 1994's service tax levy does not apply there; contractual statements cannot displace the statutory territorial rule and liability depends on the location of the recipient and the taxable character of each supply. en-us Thu, 15 Oct 2015 15:55:47 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109292 Place of provision governs service tax liability: when the recipient of services is located in Jammu and Kashmir, the Place of Provision of Service Rules make that State the taxable location and the Finance Act, 1994's service tax levy does not apply there; contractual statements cannot displace the statutory territorial rule and liability depends on the location of the recipient and the taxable character of each supply. Discussion-Forum Service Tax Thu, 15 Oct 2015 15:55:47 +0530 https://www.taxtmi.com/forum/issue?id=109292