Regarding service tax for a partnership firm

Dear All

My name is Gautham from Coimbatore, TN, India - we recently opened a partnership firm in the month of April 2013 the nature of Business is SPA & SALON its a Franchisee of NATURALS..

My Query here is with regards to Service Tax - I've heared from people till we reach the sales of 10 lacs its not mandatory that we need to pay service tax is that true??? Heared from another set of people since its a parnership firm and  a direct franchisee of a company NATURALS from the day of sales we need to pay the Service tax for sure on a Quartely basis either we reached the sales of 10lacs or not!!!!

Please help me with regards to the Service tax related query mentioned above..

Regards,

Gautham

Coimbatore