@ Chandresh
Service Tax number is required when your friend's commission exceeds Rs. 9,00,000/- as per the service tax rules.
The owner of the website will deduct commission on which TDS liability will there by the owner if it exceeds Rs. 5,000/- as per the Income Tax rules.
In the view of DVAT Rules if Your business place is in delhi
Some websites need TIN No. under the relevant state of Business to which it pertains.
If your dealer or website owner are required TIN No., then you must have TIN No. and CST Number also for transacting Central as well as Local transactions.
Otherwise, DVAT Registration No. is required when the Turnover exceeds the taxable turnover limit of Rs. 20,00,000/-. And if you are willing to register with DVAT then you can register yourself with DVAT.
Conclusion: You need to have registered with DVAT for TIN No. (Local) and CST No. (Central).
Regards
Piyush Tanwar
Semi Qualified CA
Mobile - 9717468521
Email - capiyushtanwar91 @ gmail.com