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Applicability of Service Tax in Jammu & Kashmi

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..... Applicability of Service Tax in Jammu & Kashmi
Query (Issue) Started By: - chaganti srinivas Dated:- 12-8-2010 Last Reply Date:- 14-3-2012 Service Tax
Got 6 Replies
Service Tax
As per the Service Tax act,Section 64(1), Service tax is not applicable in the state of Jammu & Kashmir. Is Service tax applicable , for the services provided in Jammu & Kashmir from outside india. As per autho .....

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..... r's openion it is not applicable. Please refer any case law's related to this. Thanks - Srinivas Reply By Rahul Bagaria: The Reply: Srini..service tax is applicable in form of sales tax levied by the state government. Life insurnace policies are liable for sales tax in the state of J&K and not service tax. Reply By rishi mohan: The Reply: As the service tax is not applicable on the services rende .....

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..... red in Jammu & Kashmir. In this we see towards the destination of services provided, as the Services were rendered in the area where the tax on services is totally exempt, therefore no service tax is levied on the services rendered in Jammu & Kashmir. Reply By wig sinbad: The Reply: 1. The service tax as per the provisions of the finance act, 1994 is not applicable to J&K. Hence for services prov .....

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..... ided within J&K no service tax is applicable 2. The J&K GST Act, was amended and a considerable number of services were brought under its ambit. hence if the service is being provided within the territorial jurisdiction of J&K ( the part controlled by India)then it would be appropriate to go through the provisions of this act and act accordingly. ( insurance, works, etc are under its ambit) Reply .....

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..... By nitin sharma: The Reply: i wanted the notification of non applicable of service tax in jammu and kashmir document proof. Reply By Rama Krishana: The Reply: For levy of service tax on services imported from outside India to Jammu and Kashmir, again we have to look into the provisions of Chapter V of Finance Act, 1994. Section 64(1) excludes j & K for all matters under service tax. Therefore, the .....

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..... re is no question of service tax on any service in J & K. Where the provisions of section 64(1) are clear as such, where is the need of any notification? Reply By k rao: The Reply: Hi.......... If a person from Mumbai provide taxable service to Jammu and Kashmir , then his service is taxable or not ? Thanks
Discussion Forum - Knowledge Sharing .....

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