A market research company intended to provide services to foreign companies and the services would be exempt under the Export of Service Rules. Now the query is wheather the company required to obtain the service tax registration number if all the income coming from foreign clients and service tax extempted .
Answer to this question is debatable. One argument is that since ST-3 provides column for showing value of export of services, the requirement of registration applies to this situation as well. But sec. 69 provides that every person liable to pay service tax shall apply for registration. I feel that this will prevail and therefore registration is not required in the instant case.
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