Is Service tax registration a must from day 1?

Every person liable for paying the service tax shall make an application to the concerned Central Excise Officer for registration within a period of 30 days of the Service Tax having come into force. In cases where a person commences the business of providing a taxable service after such service has been notified, he is required to make an application for registration within a period of 30 days from the date of such commencement.

I think the Manufacturing business and Service Provider business should be treated Separately.

No, 

as a service provider, you are eligible to avail 10L exemption on services provided, 

BUT

as a service receipent under GTA and other input services where the receipent is liable to discharge the service tax liability, registration is required from the very day of receipt of 1st such GTA service. 

Originally posted by : U S Sharma
	No,  as a service provider, you are eligible to avail 10L exemption on services provided,  BUT as a service receipent under GTA and other input services where the receipent is liable to discharge the service tax liability, registration is required from the very day of receipt of 1st such GTA service.

Agree...

It depend upon value of taxable service provided if the value exceed from the very first day of 9 lacs than you need to get reg at first day other wise you have to reg within 30 days from the day your service provided exceeds 9lacs.