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

[KASTURI SETHI]

Exempted irrespective of the quantum (amount) of turnover in a financial year. Proof of export docs and receipt of foreign exchange must be kept in record. You must also go through reply dated 20.6.16 of Sh.Krishan Barai, an expert against Issue ID no.110519 dated 14.6.16 in 'Discussion Forum' regarding the procedure, if required.

[YAGAY andSUN]

Dear Ajoy,

Please check Declared service and Place of Provision of Services Rules in this regard.

Regards,

YAGAY and SUN

[CSSANJAY MALHOTRA]

Website Design and Website development is altogether different service. POPS rules needs to be looked at considering your service and place of execution. In case reverse charge is applicable, Service tax registration is mandatory and in another case Registration is required if the turnover during F.Y. exceeds ₹ 9 Lacs.

[Ganeshan Kalyani]

Sir, i agree with the experts. The location of service provided need to be seen. If taxable service is provided out of taxable territory then service tax provision is not applicable. Thus no service tax. Thanks.

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.