Service tax registration


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Querist : Anonymous

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Querist : Anonymous (Querist)
31 August 2015 A person is providing service which is exempt under N/N 25/2012 (mega exemption notification). Is the person required to obtain service tax registration?
Please answer with reference to relevant section/rule.
Thanks

31 August 2015 No need to registered under service tax if they are providing exempted services. The service tax will be applicable on only providing taxable services.

31 August 2015 No need. Inference is from clause(ii) of notification 26/2005 ST.


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