Dear All ,
One of my client runs a Consulting Firm (Partnership firm in India) which provides services only to Companies in USA which can be termed as 100 % Export of Services. There is no Service Provision within India. Now It is clear that there will be no levy of servce tax on such services exported, but there are certain confusions with regards to Filing of Service Tax Returns & Obtaining Service tax number. on consultation with certain experts of service tax it was said that there was no need to file returns or take service tax registration while certain experts recommended to file returns and take registration.
Require your Views in this matter.
CAclubindia
