Export and indian turnover

Registration is mandatory when gross receipts from taxable services exceed Rs.9 lakhs. As export of service is not taxable under service tax, i.e., it is not taxable service, receipt from export services should not be considered for calculation of basic limit for mandatory registration.

Service tax on turnover from services provided within India would also not attract service tax  on the same lines, as the same is within the limit of Rs. 10 lakhs.

agreee with mr prabhat Gupta