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Filing of st-3 for export services

Queries 528 views 1 replies

If a company is totally engaged in export of services,

  1. Does the company needs to get service tax registration (assuming the company crossed the required turnover)
  2. If registered, do we need to file ST-3 return for exempted services (i.e., export of services).
Replies (1)

as per law every prson liable to pay service tax , 

an input service distributor

service provider  taxable service total exceeds 9 lakh in aggregate in financial year 

 

export service is not a taxable service as it is exempt from service tax hence no need to make registration in service tax.


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