Is service tax registration is required

, if the service provider avails the benefit of basic exemption of Rs. 10 lakh, then he cannot claim the following benefits under Cenvat Credit Rules-

a)      Cenvat credit of service tax paid on any input services used for providing taxable services for which exemption benefit is availed.

b)      Cenvat credit on capital goods received in the premises of service provider during the period for which such exemption is claimed.

Thanks Gopal....

But I need more for my clarity. As your statement is correct of Service Tax..... So tell me the registration is required or not. Then if i registered, why should i file NIL return for every half year. Since there is NO INPUT available as you said.

Regards

Sankar

u need not require to Register upto 9 lakh value of service provided

My Service is only export for which is arrived to the amounting of Rs. 4 Croressss. As Per Service Tax Registration NORMs no need to get registration number. Unless your liable to service tax as my concern. The meaning of Exempt from Tax and Service Tax NOT Applicable is more variant.. For my case, service tax not applicable. Correct me if i am Worng.

Kindly suggest me MR. GOPAL and Experts...................

Regards

Sankar

This is export of service. so why should i registered under that. For which circumstance i have to do for the same

Thanks for reply Ajith (My favouite actor)

Regards

Mari sankar

Very thanks AJITH............

But what you mean by fullfill of all prescribed condition. Can you explained????