Hiii.... Service Tax is Applicable as under 1. above Rs. 10 Lakhs receipts (if we not charge from customers up to Rs. 10 Lakhs) 2. above Rs. 10 Lakhs receipts it is mandatory even if we not charged from customers 3. if below Rs. 10 Lakhs receipts we charge from customers than we have to pay to take registration and pay to govt. amount of service tax which we collect from customer.