1: IF SOMEONE DOING A LIGHT FITTING WORK. THAN HE IS LIABLE TO REGISTER IN A SERVICE TAX, IF IS RECEIPT IS 10 LAKH ABOVE .
2: MY SECOND QUES. IS IF SOMEOE IS SELLING A FOOD LIKE MASALA DOSA, IDLI, IN ROAD BY THELA NOT SHOP. THEN ANY LIABLITY REGARDING SERVICE TAX IS BECOME OR NOT.
If the person is doing light fitting work with material then he is liable to register under work contract if the gross taxable receipts exceed Rs. 10lacs.
If he is providing lighting fitting service without using any material then the same is liable to be taxed under 'Erection, Commissioning & Installation service'.
For 2nd ques
Service tax will not be applicable if selling road by.