Service tax exemption in j&k

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This query is : Resolved

Praveen Singh (Querist)

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

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.

Praveen Singh

Praveen Singh (Querist)

15 May 2017 Thanks Sir,

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.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

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.

Praveen Singh

Praveen Singh (Querist)

16 May 2017 THANKS SIR FOR VALUABLE REPLY

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