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Place of provision rule query-service tax

This query is : Resolved 
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01 July 2015 Online coaching is provided from Delhi to Jammu & Kashmere whether service tax is leviable if yes by whom????
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 July 2015 As per Rule 3 of place of provision of service Rules, the place of provision will be the place of receipient of service. As the place of receipient of service is a non taxable territory no service tax applicable.
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CA Parul Saxena

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CA Parul Saxena (Querist)
01 July 2015 But general rule is later rule will apply over former and rule 4 i.e.performance based service states that place of service provider will be the place of provision of service.
under clause (b) specific example of coaching classes is also mentioned.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 July 2015 Whether online coaching mentioned there.
This rule 4 not applicable to online coaching.
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