destination based consuption tax

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pardeep jain (Querist)
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14 July 2010 i have an case. In service tax finance act, it is clear that service provided in j&k are exempt. it is also known to us that it is a destination based consumption tax . so if a Cargo clearing agent provides the clearing services in new delhi to a party of jammu in which goods will be consumed in j&k ,in that case service tax will not be charged.
i have to prove this with some cases whether service tax will be charged or not in your view ,support d same with bare act or any cases,circular ,notification etc.

Clearing services are providing in New delhi but good consumed in J&k
reply me at pardeep3dec88@gmail.com

Aditya Maheshwari

Aditya Maheshwari (Expert)
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14 July 2010 Service Tax

Chapter V of the Finance Act, 1994

64. Extent, commencement and application.

(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

(3) It shall apply to taxable services provided on or after the commencement of this

.

In the same it is mentioned that service tax is not applicable to J & K.

Aditya Maheshwari

Aditya Maheshwari (Expert)
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14 July 2010 Do u have 2 profiles on this site as some shwetaCA has also PMed me the same query or u work in the same company.

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