Service Tax Registration in case of Export of services

[Asked by Guest]

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 mandatorily 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

AI Summary

Export of services is not subject to service tax, so registration is generally unnecessary though registration may enable input tax refunds.
Export of services is not subject to service tax, so registration is not required solely on account of export receipts; however, an exporter may obtain registration to claim refund of service tax paid on inward services. Registration is required where a taxable service liability arises and where statutory threshold rules apply to taxable activities within the tax net, but export activity itself is treated as outside that net.