Service tax in j&k

i think it is very simple .....as far as i know.......it is clear that any service provided in or within j&k is exempted from service tax.....so the word " in or within" is specified in the section ....so the above service is provided outside of j&k so taxable even registered in j&k....

one logical reason....

if it were not taxable than everyone can have its firm registered in j&k and can open corporate office anywhere in india and provide services free tax..........