Export of services - Requirement for registeration under Service tax

[Sanjeev Sharma]

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 ??

AI Summary

Registration requirement for exporters of services may be mandatory under service tax rules and affects credit refund eligibility.
Although export of services may not attract service tax on the exported transaction, the Service Tax (Registration of Special Category of Persons) Rules impose a registration requirement on exporters; registration also enables claiming Cenvat credit refunds or input relief used in providing exported services.