Service tax registration

This query is : Resolved

Somanath Hiremath (Querist)
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13 March 2015 Respected Sir/Madam

One of our client is doing electrical work for Hescom. His turnover doesnot exceed Rs 10 Lakh. He is doing work contract for which Hescom is deducting service tax under reverse Charge Mechanism.
Whether our client is required to register under service tax?

Moksha Kalyan ram A

Moksha Kalyan ram A (Expert)
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13 March 2015 He can go for voluntary registration.

In case he desire to obtain CENVAT credit he must register.

Since, turnover as per your representation is less than threshold limit, no liability arises unless he issue a TAX invoice