29 May 2013
Provisions of Finance Act, 1994, relating to service tax do not extend to the State of Jammu & Kashmir. Therefore, services provided within the territorial limits of the State of Jammu & Kashmir are excluded from the purview of the levy of Service Tax, irrespective of whether the person rendering the service or the person receiving the service is residing within or outside that State Section 64 of the Finance Act, 1994 as amended
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