The Service Tax Registration is manditory when the assessee total receipt crosses 9 lacs and Taxes will be paid on the amount above 10 Lacs i.e. taxes will be paid only for excess receipt above rs. 10 lacs.
e.g. 12 Lacs Receipts When Receipt is Rs. 9 Lacs ( Registration becomes manditory)
When Rs. Receipt is Rs. 10 Lacs (Payment of Taxes becomes Manditory)
When the receipts crosses Rs. 10 Lacs the taxes will be paid the taxes will be paid on Rs. 2 Lacs @ 10.30%
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