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Service tax registration requirement
Hello Experts
One of my client is providing export services and satisfied the conditions under Rule 6A. Now my question is whether ST Registration is required for him? Kindly provide the answer.
Replies (2)
Registration Under sec 69(1) is required if the person liable to pay service .
As per section 69 of the finance act, 1994 only the person liable to pay service tax needs to be registered. Since, in your case export service is exempted and service tax is not liable to be paid therefore registration is not required.
Regards,
Ravi Kumar Somani
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