Non taxable territory under service tax regime from 1314 on

A non-taxable territory means a territory which is outside the taxable territory and taxable territory means the territory to which provisions of Finance Act, 1994 apply.

Taxable territory has been defined in sub-section 52 of section 65B. It means the territory to which the provisions of Chapter V of the Finance Act, 1994 apply i.e. whole of India excluding the state of Jammu and Kashmir. "Non-taxable territory" is defined in sub-section 35  accordingly as the territory other than the taxable territory.

There is no GST payable on Services received from a provider of service located in a non- taxable territory by a person located in a non-taxable territory.   

Same topic in difference statutory law viz Income Tax Act

what is agricultural income , any thing grown on land is agricultural income , at the same time when plants / flowers are grown in pots in large numbers can that income will be considered as non agricultural income.

clarity required