https://www.taxtmi.com/forum/issue?id=805 Export of service is not an exempted service but is treated as a taxable, zero-rated service; therefore the value of taxable service for the small service provider exemption includes export receipts. The aggregate of exports and local billing must be compared with the exemption threshold, and where the total exceeds that threshold the provider must register and the local taxable component is liable to service tax. Services subject to reverse charge are excluded from this computation. en-us Thu, 05 Jun 2008 18:17:35 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=805 Export of service is not an exempted service but is treated as a taxable, zero-rated service; therefore the value of taxable service for the small service provider exemption includes export receipts. The aggregate of exports and local billing must be compared with the exemption threshold, and where the total exceeds that threshold the provider must register and the local taxable component is liable to service tax. Services subject to reverse charge are excluded from this computation. Discussion-Forum Service Tax Thu, 05 Jun 2008 18:17:35 +0530 https://www.taxtmi.com/forum/issue?id=805