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Registration

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..... 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? - Reply By rishi mohan - Th .....

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..... e Reply = Section 93(1) of the Finance Act, 1994, the Central Government grants exemption from payment of Service Tax, the Central Government has granted partial/full exemption to number of services. Some of these major exemptions are:- <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> (a) Services provided to the United Nations or an International Organ .....

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..... ization declared by the Central Government (b) Services provided to a developer of Special Economic Zone or to a unit of Special Economic Zone which satisfy certain prescribed conditions. (c) In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Finance Act), the Central Governme .....

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..... nt, on being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services of aggregate value not exceeding ten lakh rupees in any financial year from the whole of the service tax leviable thereon under section 66 of the said Finance Act: Export of Services -As per Rule 4 of the Export of Services Rules, 2005, all taxable services are expo .....

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..... rtable without payment of Service tax. - Registration - Query Started By: - mayank chopra Dated:- 9-12-2010 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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