according to the provisions contained in Finance Act 1994, any service provided in kashmir...whether it is provided in kashmir or it is provided from anywhere but service received in Kashmir, in that case such service is non-taxable and service provider is not requird to charge service tax on value of service.
ST is a place oriented tax levied on the services. Therefore services provided in Kashmir from anywhere in India other than Kashmir is not taxable. (Correctly opined by Urmila ji.)