I know it is mandatory for a DELAER TO GET REGISTERED under the Service tax if his annual Services exceeds 9 lakhs and need to collect 10 lakhs.
My question is Mr.A started his business on 30th April 2015 and 30-Dec-2015 he crossed limit of Rs. 9 lakhs and crossed Rs.10 lakhs by 31-01-2016. Does he need to collect the service tax from 31-01-2016 or does he need to pay tax on all the total sales from 31-04-2015?
Give me answer if possible section number in the act to go through...