Service Tax Liabilty

No there is no requirement to pay service tax for the year 2010-2011 as during the previous year your receipts were below the basic exemption limit. However it is important to note that if any service tax is collected then it needs to be paid irrespective of the fact that u fall below the exemption limit.

Chintan is right.

Dear Jayesh,

Since your receipts in FY 09-10 were less than Rs. 10 lacs, you are not required to charges S T  in FY 10-11 upto 10 lacs but from 10,00,001 you will have to charge Service Tax.

chitan is right