registration under service tax

This query is : Resolved 

29 December 2008 my client has bajaj two-wheeler ASC since 25-01-2006. he has collected service charges as follows.
period ended 31-03-2006 Rs. 5,716/-, year ended 31-03-2007 Rs. 10,681/-, year ended 31-03-2008 Rs. 22,685/- whether he is liable for registration under service tax act. kindly note that he also sell spares not exceeding Rs. 1,00,000/- per year.

29 December 2008 Below threshold limit. No need to take ST registration.

29 December 2008 Are you mentioning the service tax collected or service charges for services. The turnover seems no viable in commercial terms. Any way no ST Reg. required.


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