I would like to know, whether registration requirement under service tax shall be mandatory where all services are exported out side India as per rules of exports, for both Companies and Individuals, exceeding Rs 10 Lacs.
As per under analysis of Exemption to Small Services Providers, the turnover for first 9 Lakh does not includes following;- 1. services defined under negative list. 2. Exempted Services by way of exemption notification under service tax 3. Exported Services 4. GTA Services.
04 February 2016
Registration with Central Excise Authorities is necessary when taxable services exceed Rs.9 lakhs. Taxable services do not include the services you have listed, but to determine whether a service comprises Export of Service or not , it is essential to ensure that all the rigourous conditions laid down in the Rules are adhered to even though the service is rendered to a non-resident in non-taxable territories.
Therefore if all the services rendered are export services then registration with Central Excise authorities is not mandatory.
CAclubindia
