**SERVICE TAX REGISTRATION AND IEC **
As per section 66B of the act, To be a taxable service it must possess following things:-
a) provided or agreed to be provided by one person to another
b) should be provided in the taxable territory
c) should not be specified in negative list
Taxable territory has been defined in section 65B which includes whole India except state of jammu and Kashmir.
So it is been clear that the service as provided by you is taxable in case if you are not providing it outside india.
Now for registration purpose:- Registration is necessary where taxable service in a year cross Rs. 9 lakh or where liability to pay service tax arises on account of reverse charge. On account of this in case if you think that your taxable value of service will cross Rs. 9 lakh then service tax registration is mandatory.
Now IEC Registration is mandatory where you are exporting service to outside india. Thus on account of these conditions Service tax registration and IEC Registration is been applied.