Services provided in jammu & kashmir

This query is : Resolved

CA Chetan Singhal (Querist)
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30 August 2014
We have provided architact consultancy in Jammu & Kashmir for which we are to prepare drawings/maps. We have prepared above drawing in our office which is in Uttar Pradesh. Whether the aforesaid service is in scope of Service Tax?

Annu Agarwal

Annu Agarwal (Expert)
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01 September 2014 The aforesaid service is outside the scope of service tax as the service is provided in Jammu ,a non-taxable territory.Moreover as per Rule 5 of Place of Provision of Services Rules 2012,in case of services provided in relation to any immovable property the place of provision shall be the place where the property is situated.In this case the architect consultancy is provided in relation to property situated in Jammu & Kashmir,therefore no service tax.