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


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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.