Service tax is applicable on all services in the State of Uttarakhand. Only the state of Jammu & Kashmir has been excluded from the purview of Service Tax, that too only for Services provided in Jammu & Kashmir.
There is no such specific exclusion for Uttarakhand.
There are some General Exemptions under Central Excise vide Notification No.49/2003 & 50/2003-CE, but the cut off dates have already passed.
In case there is any such exemption in Service Tax, I would let you know.
Thanks 4 reply but sir tell me 1 thing that we are cfl manufecturer unit and we sand raw material to make pcb. than sir can u plz tell me this that will i deposit service tax on job work while i have already tds deducted on job work. party not add service tax on their job work bill. pz help