Service tax - software development (export + domestic)

As per

Service Tax (Registration of Special Category of Persons) Rules, 2005

3 (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds [nine lakh rupees]² shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of exceeding the aggregate value of taxable service of [nine lakh rupees]²

HENCE IT IS CLEAR THAT YOU WILL HAVE TO REGISTER FOR SERVICE TAX IF YOUR TAXABLE SERVICE IS GREATER THAN 9.00 LACS.

as exports are not taxable services you can be exclude them

Thanks a lot for your reply Praveen. Appreciated!

The reference to the law clarifies it.

Just like to check on the taxability of Domestic services, I think you are bound to pay the service tax if your total domestic revenue from sofware services is more than  Rs. 10 Lacs in any financial year? Also the service tax is payable on the whole amount or just the amount above Rs. 10 Lacs? Also is VAT is also payable on software exports?

Thanks 

I have a doubt. Will export services be excluded from the quantum of 9L or 10L limit ?

Look, export services are not non taxable ones but are exempted by way of a notification.

Look forward to your considered opinion.

Regards,

If i have only export sercie what is the procedure fo rgetting the refund of Input st on input services

@ GPS M.: Do you receive the payment from foreign clients in foreign currency or Indian Rupees?

Rgds.