Download ca pcc/ipcc & final november 2011 answers

Thanks Prabhat !  Do u believe any other Registration (any legal , firm related ) is required ?

Mr. Ankit,

In my opinion, BPO services provided to clients outside India are considered as export of services and hence exempt. Futher as per Section 69 of Finance Act, 1994 persons liable to pay service tax are required to get registered with service tax department:

"Every person liable to pay the service tax under this chapter or the rules made there under shall, within such time and in
such manner and in such form as may be prescribed, make an application for registration to the 4[Superintendent of Central Excise.]"

As you are not required to pay service tax, registration is also not required in present sitiation.