Service tax applicability

ish kumar sharma (Sr. Manager Accounts & Finance)   (301 Points)

11 March 2016  
hi experts, one of my client is running a trading business of marble powder and his turnover is more than 50L, he also have a generator witch he lent on rent @ 15000 pm , now my query is that whether he is required to take service tax number and pay service tax even his services turnover is less then required for service tax number???