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Service Tax Registration in case of Export of services

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..... Service Tax Registration in case of Export of services
Query (Issue) Started By: - Vikash Agarwal Dated:- 28-11-2016 Last Reply Date:- 29-11-2016 Service Tax
Got 3 Replies
Service Tax
Hello, My client is an exporter of services (fulfill all conditions of export of services). I have couple of questions regarding that as below: 1. Do the client need to take service tax registration ma .....

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..... 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: .....

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..... 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 .....

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..... 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 .....

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..... tax registration is not required in case of export of service.
Discussion Forum - Knowledge Sharing .....

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