Service Tax Registration, Service Tax

[Ajoy Singh]

Regarding Service Tax registration

Hello Sir,
I have two queries regarding the following matter...

1 ) service exported in outside india in terms of Website Designe & Developement is taxable or non-txable in the hands of service providers ?

2 ) If , the above service is Taxable in the hand of Service Provider and the turnover in financial year is crossed 10 lakh. Then Registration for the abive case is mandatory or NO?T

Ajoy Singh

Accountant

Posts / Replies

[KASTURI SETHI]

Exempted irrespective of the quantum (amount) of turnover in a financial year. Proof of export docs and receipt of foreign exchange must be kept in record. You must also go through reply dated 20.6.16 of Sh.Krishan Barai, an expert against Issue ID no.110519 dated 14.6.16 in 'Discussion Forum' regarding the procedure, if required.

[YAGAY AND SUN]

Dear Ajoy,

Please check Declared service and Place of Provision of Services Rules in this regard.

Regards,

YAGAY and SUN

[CS SANJAY MALHOTRA]

Website Design and Website development is altogether different service. POPS rules needs to be looked at considering your service and place of execution. In case reverse charge is applicable, Service tax registration is mandatory and in another case Registration is required if the turnover during F.Y. exceeds ₹ 9 Lacs.

[Ganeshan Kalyani]

Sir, i agree with the experts. The location of service provided need to be seen. If taxable service is provided out of taxable territory then service tax provision is not applicable. Thus no service tax. Thanks.