Service tax registration


This query is : Resolved 

(Querist)
27 October 2013 Is assessee is required to take registration under service tax ,if he export service out of india or SEZ. Thanks Ashutosh Shukla

28 October 2013 Yes. The assessee is required to take registration even if provided service to SEZ. But exemption can be claimed against submission of Form-A1 or A2 given by the SEZ developer or Unit. Otherwise aslo Registration is required for teh purpose of claiming refund on the input services received for providing the service.


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