I am working in proprietary firm, proprietor run tow firm and both firm run under proprietorship one firm doing manufacturing and job work of excisable goods and registered with Central excise and service tax and second firm is theatre. In income tax return of FY-2014-2015 Rs.868258/- shown as sales of services now service tax department send us notice for short payment of services tax & short value shown in service tax return. Services of Screening of Films is not applicable for services tax. Jurisdiction of both firm is different. Now my question is two separate service tax registration required or in above case proprietor is liable to service tax because if turnover of both firm included then turnover is above 10 Lakh.