03 April 2015
RULE 12 Place of provision of services provided on board a conveyance during the course of a passenger transport operation, including services intended to be wholly or substantially consumed while on board, shall be the first scheduled point of departure of that conveyance for the journey.
WHAT IS MEAN BY-first scheduled point of departure of that conveyance for the journey?
03 April 2015
If we consider the conveyance as Train, for the train running from Delhi to Chennai the first scheduled point of departure will the Delhi. No service tax applicable in Jammu & Kashmir. So no service tax payable on train journey if its first departure point is in J&K.