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Chargeability of Service Tax

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..... d with article 246 of the Constitution of India. Entry no. 92C is appearing as under: 92C Taxes on services The above entry has been inserted by the Constitution (Eighty-eighth Amendment) Act, 2003. Residuary power [since the Constitution (Eighty-eighth Amendment) Act, 2003. yet to be notified ] Before this, the power to levy service has been exercised by the Central Government of India under the residuary entry no. 97 of the List I (called as union list) of the Seventh Schedule read with article 246 of the Constitution of India . Entry No. 97 is appearing as under: 97 Any other matter not enumerated in List II or List III including any tax mentioned in either of those Lists ======== .....

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..... r cent. on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. Plus Further swach bharat cess at 0.5% was levied from 15.11.2015 and Krishi kalyan cess at 0.5% was levied from 1.6.2016 Sec 65B (52) taxable territory means the territory to which the provisions of this Chapter apply; Taxable territory means the whole of India excluding the State of Jammu Kashmir . The word service is defined in clause (44) of the section 65B ========== C. Applicability of Provision of Service Tax in the State of Jammu and Kashmir .....

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..... ir. Section 64(1) does not refer to any such incidence, and in the opinion of the author / editor - the provisions of service tax are not applicable to person situated in Jammu Kashmir for services rendered anywhere in India from the place of Jammu Kashmir. On the contrary, what will happen, where any person residing in other part of India, but provides services in the state of Jammu Kashmir . Since the services are being provided in the State of Jammu Kashmir, there cannot be any incidence of tax on such service. Position on or after 1.7.2012 While introducing negative list, legislature has introduced concept of taxable territory. The scope of taxable territory is whole of India except Jammu and Kashmir .....

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