Service tax liability

Mam

you have to register with service tax

file returns - services are exempted

inocme tax is applicable on net income , for further clarifications

visit www.annamalaiassociate.com

annamalai

As the outsourcing service is export- it is not liable to ST. Under POPS it is location of service reciver who in your case is outside India. Therefore not liable. No need to register under ST unless some other services provided. 

there is no service tax, service provided out-side india is exempted..no need for ST registraion.