Service tax mandatory or not

Bhaskar Abhishek (IPCC Student) (38 Points)

25 December 2013  

My client has registered with Service Tax Department. But, his Annual turnover is only about 2-3 lacs as he has started a recruitment firm (sole proprietorship unregistered). So. Is he required to file the Service Tax or not as he is below 10 Lacs. Please clarify.