service tax applicability

vivek gupta (chartered accountant) (51 Points)

14 February 2008  
 a individual sub contractor is raising bill for rs. 10 lacs to a SEZ UNIT & not charging service tax due to SEZ UNIT.Now he is raising bill to a delhi based company for Rs. 3 Lacs .Whether he is liable to get registration with service tax department. Whether he will charge service tax on Bill of Rs. 3Lacs or he can take benefit of Rs. 8 lacs of basic exemption .This is the first year of the individual.