Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 16 April 2014
If the place of provision of service is in non-taxable territory, no need to take service tax registration as your client is outside the perview of charging section. Registration & Filing Return in required for export of service if your client wants to claim reund or rebate of service tax on inputs or input services used in export of service.
Master GSTR-9 and 9C with India's First Unique Live Course with Live practical training
CAclubindia
