Service Tax Rendered in Kashmir

Dear all forum members,

We have a client in Kashmir where presently Service Tax act  is not  applicable, who receive services from a service provider in Punjab. The service provider office is in Punjab and he  only raise a bill from this office  but most of  the service render in Kashmir.

My query is that whether there is any notification/circular in Service Tax act about refund the same amount which have been paid by  the service receiver in the state of Jammu and Kashmir.