13 January 2014
If Service provider, provide exempt service by notification no. 25/2012. Then Registration and return filling are mandatory for him.
For Example: Healthcare service by a clinical establishment is exempt by notification 25/2012, then any Dr. or Hospital liable to take registration & submit return if his turnover is exceed Rs. 10 lacs?
13 January 2014
registration is still requires as only exemption is in relation to payment of service tax and the notification doesnt say anything abt registration so by -ve analogy it needs to get registered.
CAclubindia
