Whether st registration is necessary for export of servicve?

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Hemant Sahoo (Querist)
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26 June 2013 Dear Experts

kindly let me know whether registration in service tax is required for export of service? what is the procedures to be followed??

Thanks
Hemant Sahoo

vikas Manglani

vikas Manglani (Expert)
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26 June 2013 You must get service tax number for availing various benefits of refunds available to service providers on export of services.Other than that you can also get other export benefits.

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Hemant Sahoo

Hemant Sahoo (Querist)
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26 June 2013 Thanks a lot...

If the person do not want to avail the benefit of rebate or refund, whether the registration is compulsory or not?

regards
Hemant Sahoo

vikas Manglani

vikas Manglani (Expert)
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26 June 2013 As per service tax laws you need to get service tax registration only when your service provided in domestic territory is more than Rs. 9 Lakhs.

Hemant Sahoo

Hemant Sahoo (Querist)
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26 June 2013 yes... then we can assume that the registration is not required for export of service even if it crosses the limit of 9lacs.

thanks
Hemant sahoo

vikas Manglani

vikas Manglani (Expert)
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26 June 2013 Yes if you are dealing completely in exports then you need not get service tax registration

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Hemant Sahoo

Hemant Sahoo (Querist)
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26 June 2013 thaks for ur information...

Hemant Sahoo

Hemant Sahoo (Querist)
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22 July 2013 hi.. can u plz tell me if a company pay more than Rs 10 lacs to a unregistered person as commission on sell of land and that service provider is an unregistered person not charging any service tax then what is the liability of the company??? thanks

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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03 August 2025 Here’s a clear summary on Service Tax registration and export of services based on your query:

1. Is Service Tax registration necessary for export of services?
If you provide only export of services and no taxable service in India,
then registration under Service Tax is NOT mandatory, irrespective of turnover.

If you provide taxable services in India and turnover (including exports) exceeds Rs. 9 lakh (threshold as per older Service Tax law), then registration is mandatory.

So, for pure export service providers without domestic taxable services, no mandatory registration.

2. Why should you get registered even if not mandatory?
To avail benefits like refund or rebate of service tax paid on inputs (input service credit/refund).

To comply with other export-related benefits under law.

Registration enables you to file returns and claim refunds.

3. If you do not want to claim any benefits (like refund or rebate), is registration compulsory?
No, registration is not compulsory if your only service is export of services and turnover is below threshold.

4. Regarding TDS and commission payment to unregistered service provider
If a company pays commission over Rs. 10 lakh to an unregistered service provider, and the service provider is not charging service tax, then:

Company is liable to pay service tax under Reverse Charge Mechanism (RCM).

The company must pay service tax on commission paid, and cannot claim input credit.

The unregistered service provider is liable to get registered and pay service tax (if above threshold).

Summary Table
Situation Service Tax Registration Required? Remarks
Only export services, no domestic taxable services No (registration not mandatory) Registration optional for claiming refund benefits
Domestic taxable services > Rs. 9L Yes Registration mandatory
Company paying commission to unregistered person Company liable under Reverse Charge Company must pay service tax on behalf of unregistered service provider

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