service tax

u can file nill return untill ur total income form services chargeable to tax doesn't exceed 10 lacs

and if it exceed 10 lacs service tax will be chargeable from next year

for example:-

Year 1 -  Total turnover is 9 lacs

                 no tax 

Year 2 -  Total turnover exceed 10 lacs  

                 tax shall be payable on the value which exceed 10 lacs (total turnover - 1000000)

Year 3 -  Tax shall be applicable from day 1

Year 4 -  If in year 3 total turnover doesn't  exceed 10 lacs

                then again no tax is applicable on services up to 10 lacs