central billing place-service tax

as you have said services provided in the state of jammu & kashmir wuold not come under perview of service tax, however service provided from jammu & kashmir which are rendered in other parts of the country will be liable to srvice tax. section 64 of chapter V of finance Act 1994 excludes the applicability of service tax to the state of J&K , the services provided within the state of J&K would out of purview of Service Tax. however if any services provider has his offfices or branch i other part of the country & provides services from there to the rest of the country he would be liable to service tax. hence the service provider who has his place of bussiness premises in J&K from where he renderes taxable services he himself should get registred within 30 days of commencement of bussiness rule 4(1), if he is a Small service provider under notification 6/2005 then he should apply for registration once he crosses the limit of Rs.7lakh. non registration within 30 days of commencement of bussiness the person will be liable to pay penalty up to Rs 1000 under section 88 of the act, however such penalty can be waivwd if assesse proves that there was reasonable cause for such failure.