Manager (Indirect Taxes)
821 Points
Joined January 2011
Service tax is applicable on all services in the State of Uttarakhand. Only the state of Jammu & Kashmir has been excluded from the purview of Service Tax, that too only for Services provided in Jammu & Kashmir.
There is no such specific exclusion for Uttarakhand.
There are some General Exemptions under Central Excise vide Notification No.49/2003 & 50/2003-CE, but the cut off dates have already passed.
In case there is any such exemption in Service Tax, I would let you know.