TMI BlogService Tax Registration in case of Export of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Registration in case of Export of services X X X X Extracts X X X X X X X X Extracts X X X X ..... ndatorily in case his export receipt from services exceeds 10 Lakhs? 2. In case he have 2 lakhs of domestic service receipt and receipt from export of services are more than 10 Lakhs, will there be any service tax applicable? 3. If Yes, is there any penalty for not registering and non-payment of service tax till date. Looking forward to your expert comments. Thanks Reply By Ganeshan Kalyani: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply: Export of service is not subject to service tax. So there is no need to get service tax registration . However , in view of claiming refund of the service tax that has been paid toward inward service may take registration . Reply By Vikash Agarwal: The Reply: Hi Ganeshan, Thank you for your response. I am getting other opinions where I am being adviced to take the mandatorily regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration. Reply By Ganeshan Kalyani: The Reply: Service tax registration is required to pay tax and doing of filing of service tax return. In export of service there is no service tax liability . Also the provision states that an assessee shall register under service tax if he crosses the threshold limit. The export of service is outside the purview of tax. Hence , in my considered view service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax registration is not required in case of export of service. X X X X Extracts X X X X X X X X Extracts X X X X
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