Service tax amount collected below limit

Hello,

 

A small query on service tax.

I believe payment of service tax to the government comes into effect only after 10 Lakh Rs. limit is crossed.

Let's say a small shop owner charges service tax to the customers. But in the financial year, the limit for service tax is not reached i.e. remains below 10 Lakhs (say at 8.5 lakhs).

 

What should the shop owner do with the amount he has collected as service tax from customers? 

Should it still be paid to the tax authorities, or carried forward to next year, or can be utilized by the shop owner?

 

Thanks