For **non-trading organizations** (like NGOs, clubs, societies) service tax registration is **mandatory if their taxable services turnover exceeds Rs. 10 lakhs in a financial year**.
Key points:
* The threshold limit for service tax registration is Rs. 10 lakhs (Rs. 5 lakhs for North Eastern states). * If your non-trading organization is providing taxable services (like membership services, event organizing, consultancy, etc.) and the aggregate value exceeds this threshold, registration is compulsory. * If the organization’s activities are purely non-commercial and not covered under taxable services, then no registration is needed.
So, **if your non-trading organization provides taxable services and income from such services exceeds Rs.10 lakhs, then service tax registration is compulsory.**