13 June 2017
you dont notification for exemption in J&K. by virtue of article 370 of the constitution, unless J&K assembly passes a law to make a central law applicable in J&K, no such law can be said to be applicable there. Since J&K assembly never approved application of service tax, there is no service tax in there.
for more, read https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=17
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