1. Service Tax is to be levied on Information Technology Software Services w.e.f. 16-5-2008. Will a service tax registration be necessary for a software house which is under STPI and exports 100% of its developed software which is in excess of Rs 1.50 crores ? All payments are received in foreign exchange. 2. Can refund be claimed for service tax paid on inputs even though there is no service tax chargeable by the developer at all ?