Registration

[mayank chopra]

Who all are not required to get registered under Finance Act, 1994 (Service Tax) ? Are there any specified category which are not required to get registered? e.g. a company is from the very beginning of its incorporation is rendering services which are covered under export of services, so is that company required to get registered, if yes, then under what provisions?

AI Summary

Exemptions from Service Tax Registration under Finance Act, 1994: Section 93(1) Highlights Key Exemptions and Export Rules A user inquired about the registration requirements under the Finance Act, 1994, specifically regarding exemptions from service tax registration. The response highlighted that the Central Government provides exemptions under Section 93(1) of the Act. Exemptions include services to the United Nations, services to Special Economic Zones, and services with a taxable value not exceeding ten lakh rupees annually. Additionally, the Export of Services Rules, 2005, allow for the export of taxable services without service tax payment.