Service tax registration for export service

Hi,

I wanted to know that if an individual software professional is providing export service and the turnover is more than 9 lacs, do he have to register himself for the service tax?

As per my knowledge Export service is exempt from Service Tax. Do he has to register and claim exemption in every time?

Do he have to file return even though there is no service tax payable?

Is registration required even if the turnover is below Rs.10 lacs?

Thanks in advance

YOu are right export of services no service tax is applicable and service tax registration may not be necessary.

However if the professional is using local services which are related to output services as per existing provisions and once the budget gets presidents nod, then the professional can claim refund against serivces (which are not in negative list) , then the registration becomes necessary.