Service tax eligibility for software freelancers

The new charging section, section 66B, enables taxation of only such services as are provided in taxable territory. Thus services that are provided in a non-taxable territory are not chargeable to service tax. Only services provided in taxable territory will be liable to tax.

So you are not liable to pay service tax.

Thank you Madhukar N Hiregange Sir and Viral Sir for taking the time to reply. In addition that single US Client I have another 2 Local clients who have occassional work and pay me. but the total billing from all Indian Clients will be less then about 3Laks. and only the US Client will be around 10Lakhs to 11 Lakhs. Will anything change in this case? Will I have to pay the service tax? and do i need to get  service tax registration?

I really appreciate the help you provide.
 

No, the situation is not changed as taxable service proivded in taxable territory is less than 10 lacs, you need not to register in service tax department.