Service Tax in J & K

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Ravi Mathur

Service

130 Points Joined February 2009

ST in not charged by any insitutes for services is being provided to unit situated at J & K. present situation:-if a company manufacturing unit is situated at J & K and head office is situated else where in india(Mumbai). head office receives some services those includes services tax like bank charge/ courries & postage. billing address is mumbai. not to J&K.

Q.1. is that service tax amount is creditable under cenvat , as ER-1 filed at Jammu from manufacturing unit.?

Q.2. if No. what we can do with that Service tax is that amount is gone?

Replies (3)

Amir

Learner

4016 Points Joined December 2009

Dear Ravi,

1) Sure if in J&k, that assessee is producing Excisable goods then he is eligible to take Cenvat Credit subject to CCR, 2004

2) Since Credit is allowed so ur second question doesnot exist..

Ravi Mathur

Service

130 Points Joined February 2009

amir please read this if st is not allowed to charge & a bill is raised with St & paid what happen next

SERVICE TAX TRADE NOTICE NO: 13/2004 Dated: 28. 04.2004

Sub: Service Tax – Applicability of the provisions of

Finance Act,1994 to Service Tax providers

providing service in the State of Jammu & Kashmir

– Reg.

----

On a representation as to whether service tax is applicable in cases where service providers located outside the state of Jammu and Kashmir have rendered services in the state of Jammu and Kashmir, it is clarified that in terms of Finance Act, 1994, service tax is not applicable to services provided in the State of Jammu & Kashmir, irrespective of the service provider being from the State or otherwise.

The content of this Trade Notice may be brought to the notice of all concerned.

(Authority:Board’s letter F.No.137/62/2003-CX.4 dated 22.3.2004)

(Issued from file C.No. IV/16/302/2003 S.Tax)

-sd-

(P.V.R.REDDY)

ADDITIONAL COMMISSIONER

CHENNAI III