How is Service Tax applicable in Jammu & Kashmir?

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Sec. 64 clause (1) of the Finance Act of 1994 does not extend the service tax to the state of Jammu & Kashmir. But if any taxable service is rendered by a person in the premises of Jammu & Kashmir to the clients residing in other states then it liable for service tax. Suppose a person in other state provides taxable services to the person residing in Jammu& Kashmir, then it will not be liable to pay service tax.

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