TaxTMI 
TaxTMI 
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?
Registration
09 Dec 2010 
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Service tax exemptions: specified recipients and exported services may be exempt from registration or payment under service tax rules.
Exemptions under section 93(1) of the Finance Act, 1994 cover services to the United Nations or designated international organizations, services to SEZ developers or units meeting prescribed conditions, and services below a small-amount annual aggregate threshold exempted from service tax; additionally, Rule 4 of the Export of Services Rules, 2005 treats qualifying taxable services as exportable without payment of service tax. (AI Summary)
Exemptions under section 93(1) of the Finance Act, 1994 cover services to the United Nations or designated international organizations, services to SEZ developers or units meeting prescribed conditions, and services below a small-amount annual aggregate threshold exempted from service tax; additionally, Rule 4 of the Export of Services Rules, 2005 treats qualifying taxable services as exportable without payment of service tax. (AI Summary)