Service Tax Registration

[Ajoy Singh]

Regarding Service Tax registration

Hello Sir,
I have two queries regarding the following matter...

1 ) service exported in outside india in terms of Website Designe & Developement is taxable or non-txable in the hands of service providers ?

2 ) If , the above service is Taxable in the hand of Service Provider and the turnover in financial year is crossed 10 lakh. Then Registration for the abive case is mandatory or NO?T

Ajoy Singh

Accountant

AI Summary

Exporting Website Design Services: Exempt from Service Tax if Documented; Registration Required if Turnover Exceeds 9 Lakhs. An individual inquired about the taxability and registration requirements for exporting website design and development services outside India. Responses indicated that such services are generally exempt from service tax if exported, regardless of turnover, provided export documentation and foreign exchange receipts are maintained. It was suggested to review Declared Services and Place of Provision of Services Rules. If reverse charge applies, registration is mandatory. Otherwise, registration is necessary if turnover exceeds 9 lakhs. The consensus was that services provided outside the taxable territory are not subject to service tax.