18 February 2016
Service tax applicable whole of India except to the state of Jammu and Kashmir. as a results the services provided within the territorial limits of the sate of Jammu & Kashmir are excluded from the ambit of levy of Service Tax.
If Service Tax provider form Jammu and Kashmir to clients other parts of country are liable to payment of Service tax, Further any services provider who situates in other state provide services to Persons of Jammu and kashmir is not liable to pay Service tax
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