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331 views • Question added Dec 29, 2014 • Service Tax • By DEEPINDER KAUR , CA , S.A.S. Nagar


Is service tax be levied upon if a courier service is provided from chd to jammu & kashmir?

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M D Raza

30-Dec-2014 , 11:13:36 am

No it is not levied, service tax is levied through out India except J&K

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devraj sharma

30-Dec-2014 , 11:24:54 am

as per provision of Rule - 4 of place of provision of service rule 2012, Place of in case of courier service will be where service will be actually performed (Legal provision is - services provided to an individual, represented either as the recipient of service or a person acting on behalf of the recipient, which require the physical presence of the receiver or the person acting on behalf of the receiver, with the provider for the provision of the service.) so place of provision will be at jammu & kashmir because delivery at jammu & kashmir so the service is performed at out side taxable territory no service tax shall be paid

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ashish shah

30-Dec-2014 , 06:15:32 pm

APPLICABILITY OF RULE 4 OF PLACE OF PROVISION RULES AS SERVICE IS ACTUALLY PERFORMED IN JAMMU & KASMIR TO A PERSON LOCATED IN JAMMU & KASMIR . SO THE SERVICE IS DEEMED TO BE PROVIDED AT JAMMU & kASMIR. HENCE SERVICE HAS BEEN PROVIDED IN NON TAXABLE AREA SO SERVICE TAX IS NOT APPLICABLE.

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DEEPINDER KAUR

02-Jan-2015 , 11:14:18 am

Thanks for the Help!

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