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Can we deducted service tax without registration

This query is : Resolved 
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(Querist)
11 April 2012 Can anyone tell me that

if any service provider didn't registered in service tax office then he can deducted service tax

like bike showroom for bike services, restaurant any other

for deduction of service tax it's mandatory, we should registered in service tax office under service tax rule
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
11 April 2012 Deductor of service Tax required to register in service Tax.
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aaditya

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aaditya (Querist)
13 April 2012 will same thing apply with restaurant also?
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