Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Discussions Forum

Home

Forum

Service Tax

This

A Public Forum.
Acknowledging the Value of Experts.
Contribute Your Wisdom, Shape the Future.
Let Your Experience Guide Others

Submit new Issue / Query My Issues My Replies
A free service.
You may submit an issue for brainstorming also.

← Previous Next →

FRANCHICE SERVICES PROVIDED IN J&K, Service Tax

Issue Id: - 4938
Dated: 13-11-2012
By:- satbir singh wahi

FRANCHICE SERVICES PROVIDED IN J&K

Contents

A LTD CO HAS PROVIDED FRANCISEE SERVICES IN J& K , IT IS ALSO AVAILING CENVAT SO , IT IS LIABLE TO PAY SERVICE TAX ON SUCH SERVICES IN J& K . WHAT IS THE RATE 6 % OR 12%FOR PERIOD UPTO 30.06.12 AND AFTER.

Posts / Replies

Showing Replies 1 to 1 of 1 Records

Page: 1

1 Dated: 23-11-2012
By:- Nagabhushan Bhushan

Dear Sir,

Position upto 30.06.2012:-

As per Section 64 the Finance Act 1994 the act applies to whole of India except Jammu and kashmir. Therefore any service provided to jammu and kashmir is not a taxable transaction under service tax. Therefore you are not liable to pay service tax on such transaction.

As there is no liability of service tax as mentioned above so no question of availment of cenvat credit.

Position after 30.06.2012:-

The position continues as mentioned after the introduction of Negative list based taxation above because section 64 of Finance Act has not been deleted.

Page: 1