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St registration criteria

This query is : Resolved 

Suppose we have provided taxable services worth Rs.7,50,000/- and received Rs. 1,60,000/- as advance for services to be provided for current year as well as next year, totaling the Receipt as Rs. 9,10,000/-. So should we register as Service Tax Assessee(considering receipt amount) or wait till our service actually provided exceed Rs. 9,00,000/-?

Please explain.

Registration is required. Inference - Aggregate value as in Notification 6/2005 dated 1-3-2005 r.a.w section 67(3).



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