It is compulsory for

  • Service Provider (if taxable turnover of all services > 9 lacs)
  • Service Receiver (Compulsory Registration,no limit)
  • Input Service Distributor (Compulsory Registration,no limit)


Optional Registration

Some service providers who have just started business also opt for  service tax registration even if their turnover has not touched 9 lacs

This is because Service tax registration serve as proof of business and it is easier to apply for current account


  1. Tax Practical
  2. Practical Service Tax

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.