Service Tax liability

Sanjay Sharma (Querist) 04 December 2009 This query is : Resolved
Dear Experts,
As per the provision of section 64, service tax is not applicable to the State of Jammu and Kashmir, but, if a person from the State of Jammu and Kashmir is rendering taxable service in any part of India, then Service Tax is payable. However, in such case service provider will not be able to discharge the service tax liability, as such person has no place of business other than the state of Jammu and Kashmir. Is there any provision in this regards to discharge the service tax liability . pls clarify.
Regards
Sanjays Sharma

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