“The modus operandi is ‘destination’ for the leviability ofservice tax and therefore, all the services rendered in India (except J & K) are liable to Service tax. The principle place of the service provider has no relevance in this regard, the consideration should be provided the place of utilisation of the said services. Based on above, 1. Service provider ofJ & K, providing services outside J & K (but in India) shall be liable to pay service tax. 2. Service provider from Rajasthan, providing services in J & K shall not be liable to pay service tax on the said services. 3. Service provider from Rajasthan, providing services to a person (in Delhi) in respect to asset situated in J & K, shall also not be liable to pay Service Tax on the same.
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