Hai everyone, there is Mr.A who is a service provider. He repairs machines. Sometimes he uses new technology and makes some changes in the machines to make them work efficiently. And he also manufactures rectifiers and sells them to his customers. He does all the above works in the same proportion(only if this is the correct word to use...but anyway...). Now should he apply for both TIN and service tax number.........assuming his turnover exceeds exemption limit...