Huf individual service tax

Yes the assessee would have to file the Qly/Hly returns eve if the registration is made in between the year or quarter.

Yes assessee needs to file returns.

So his 1st return will due on 25th April, subject to availability of return filing utility by Department.  

yes it is necessary to file service tax retrun

If any assessee have registration of service tax,  must have service tax return within due date.

Assessee is obliged to file if he gets himself registered even if hi/her turnover does not exceed the threshold limit.