06 April 2013
Those taxable services value exceeds Rs.90000 required to take service tax registration with in one month from the date of exceeding Rs.900000 taxable services eventhough he get the registration after exceeding Rs.900000 then need not to collect and pay service tax till exceeding of Rs.1000000 for the first time after getting registration. Thus
1) Not required to get registration
2) Required to get registration with in one month from the date of taxable services exceeds Rs.900000 but need not to collect and pay service tax till exceeding of Rs.100000 of taxable services
3) Required to get registration and has to collect and pay service tax on the amount of above Rs.1000000 i.e in your case on Rs.100000 has to collect and pay service tax and from the next year has to collect and pay service tax from the first rupee of taxable service amount.