Export of service

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 September 2014 If there is an export of taxable service(above threshold limit of Rs.10 lacs), then do we need to opt for service tax registration?
If yes, please give a reference for it.

Annu Agarwal

Annu Agarwal (Expert)
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03 September 2014 As per the Service Tax Registration of Special Category of Persons Rule 2005 ,as per rule 3(2) any provider of taxable service whose aggregate value of taxable service exceeds 9 lakh in a financial year shall make an application to the Jurisdictional Superintendent of Central Excise within a period of thirty days of exceeding the aggregate value of taxable services of nine lakh rupees.

So even if you are exporting the services,but at the first place you are providing taxable services .So once you cross the threshold limit of 9,00,000 you need to take regisitration.

Please note that the limit of 10,00,000 is for payment of service tax and not for registration.

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