Service tax amount collected below limit

The first thing is he can get registered for service tax if his gross turnover exceeds Rs. 10 lakh, he should not have collected service tax from customers unless his gross exceeded rs.10 lakh limit.

but on the contrary if he is already registered then he is duty bound to pay the tax on the services rendered and collected from customers.

If any person has collected any amount as service tax, he is compulsarily required to deposit the same with the govt, irrespective of whether he has crossed the limit of Rs. 10 lakhs as turnover or not

Agreed with Neha and Ravi.

If Once You Have Cross the Limit of 10 Lakh then You Become Liable to pay Service Tax if 1st Year Your Turnover is 15 Lakh and Get Registered with Service Tax then You Will Have to Pay Service Tax on Any turnover in Coming Years wether it is 8.5 Lakh.

or If you Have Collect any Service Tax then u Become Liable to File Service Tax Return and Amount Pay to the Dept

Registration under service tax is mandatory if the value of taxable service exceeds Rs 9 lakhs and the service provider can charge service tax if the value of service tax exceeds Rs 10 lakhs.

However the service provider may choose to charge service tax even if the value of taxable service is less than Rs 10 lakhs.In such cases the service tax amount collected has to be deposited with the central government.   

Fully Agree with Neha & vittakaushik. Infact, this is a general rule that ANY tax once collected, whether lawfully or not, must be deposited with the concerned tax departement.