Applicability related to j&k

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

29 September 2014 Dear Sir,

Mr.A is a service provider from karnataka who provided service to J&K. whether service tax applicable in this case? what if Mr.A has charged service tax to J&k customer?
Please confirm.

Thanks

MOHAMMAD SALIM

MOHAMMAD SALIM (Expert)
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30 September 2014 As per the Place of provision of service Rules, 2012 the general rule is that the service would be regarded as provided at place where the service recipient is located. Accordingly if this the case be no service tax would be applicable as service provided in non taxable territory(J&K(.

However there are exceptions to it and even in some services the location of service provider is the determining factor. Thus what exact service has been provided would determine its taxability.