15 May 2017
Is both of service provider and receiver are form outside of J& K, But the provided or consumed service in J&K. Is service tax applicable. If not Please proved notification.
For exp.: we service provided from BIhar and Client Service Receiver from Delhi. But we work INC service of BSNL in J&K. what the fact, please suggest.
15 May 2017
As per POP Rules 4 4. Place of provision of performance based services.- The place of provision of following services shall be the location where the services are actually performed, namely:- (a) services provided in respect of goods that are required to be made physically available by the recipient of service to the provider of service, or to a person acting on behalf of the provider of service in order to provide the service: Provided that when such services are provided from a remote location by way of electronic means the place of provision shall be the location where goods are situated at the time of provision of service:
As J&K is exempted from service tax, service tax not applicable for the service provided to BSNL in J&K.
But there are three accesses BSNL (principal Employee), Y service receiver from us, And We service provider. We provide service of Y and Y provide service of BSNL. and we both we and y from outside of J&K, then we are exempt from taxes.
16 May 2017
Here the location where service is provided matters than who provided the services. Hence such services provided in J&K is exempted from service tax. You are exempt from service tax for the services provided in J&K.
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