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Query regarding st registration no

This query is : Resolved 
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(Querist)
18 December 2015 If Assessee had got contract in PY of beauty parlor of Rs 900000 & The Assessee is running the same business in PY also Gross receipt is 150000 So whether Assessee is liable for service Registration No. ??
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
18 December 2015 Once Rs 9 Lakh limit is reached you need to obtain registration and even if no service tax liability Nil return needs to be filed.
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