For Whom Service Tax Registration Compulsory?

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