Provision of service tax

This query is : Resolved 

17 September 2010 A factory in jammu & kashmir received service from transport agency.Service tax not applicable in Jammu & Kashmir. Transport Agency carry Row material from mumbai port to jammu & Kashmir.So is entity is liable for made service tax provision on the GTA vender?
In which State this service treated as consumed?

24 September 2010 Service provided in J&K will not attract service tax, so up to the limit reacg J&K service tax will apply


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