Where shows director fees received in st return

The Vacuum Forming Company (Proprietor) (34 Points)

24 July 2014  

I going to file service tax return on an individual, who received income from company as a " Director sitting fees, & commission " under  " REVERSE CHARGE MECHANISM"  .  

His total fees for year 2012-13  is approx 25 Lacs ,

 out of this Rs.  20 Lacs received as a Director Fees (194J) under "  REVERSE CHARGE MECHANISM "

&  Remaining Rs. 5 Lac is  Professional Fees. under 194J

My queries are ; 

1) Shall he file  Nil return as his service tax liablity only of Rs. 5 Lacs,  ( which come under Threshold limit. 10 Lac).

2) Where to show  Director Fees received  (194J) under "  REVERSE CHARGE MECHANISM "  In service tax retun.