Help required to file nil st returns

But this Notification has a proviso:

2. The exemption contained in this notification shall apply subject to the following conditions, namely:- . . . .

(viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed Ten Lakh rupees in the preceding financial year.

However in this case the services rendered by the assessee will cross the 10 Lakhs mark in December 2013, so ST will be applicable & paid for all amounts exceeding 10 Lakhs in FY 2013-2014.

Just in the First half of the FY there is not Service Tax, but in later half Service Tax would apply from Dec 2013. (when the receipts will cross the 10 Lakhs mark)

So in this view, will this Notification apply? So some other Notification have to be quoted, which refers that Service Tax is applicable only on amounts exceeding 10 Lakhs, being the 1st Year?

Thanks for the response.

Just want to add that:

The Assessess taxable services are Renting of Immovable Property Services Sub-Clause No. (zzzz).

Being first year ST will be levied on excess amount only when the Gross Rent will cross the 10 lakhs mark in December 2013. So in present STR what exemption Notification has to be mentioned?

Please Help with the STR.

Para 2, condition 8 states that,
.
(viii) the aggregate value of taxable services rendered by a provider of taxable service from one or more premises, does not exceed ten lakh rupees in the preceding financial year.
.
You can claim the exemption since 2013-14 is the first year of business and during 2012-13 (preceding financial year) taxable service did not exceed Rs. 10 lakh as there was no business.