A company provides a taxable services. The value of it is more than Rs. 1 crore.All the said taxable services are exported out of India and is duly covered under Export of Service Rules Is the Company required to mandatorily register itself under the Service Tax ??
Export of services - Requirement for registeration under Service tax
Sanjeev Sharma
Company Exporting Over Rs. 1 Crore Seeks Clarity on Mandatory Service Tax Registration Under 2005 Rules A company exporting services exceeding Rs. 1 crore seeks clarity on mandatory service tax registration. One respondent states that although there is no service tax liability for exported services, registration is required under the Service Tax (Registration of Special Category of Persons) Rules, 2005. Another respondent suggests that obtaining registration is beneficial for claiming refunds on service tax or excise duty under Cenvat credit rules. (AI Summary)