Service Tax

If the services  during a year not exceeding Rs.1000000 then  your friend did not require any service tax to be charged.

But in case the service exceed Rs. 700000 then registration is mandatory, but still not liablity to service tax.

so , check with your friend whether the above condition are qualify by him...

To just add: He should obtain registration if the income exceeds Rs.9 Lakhs and start paying tax when then income crosses Rs.10 Lakhs.

Thanks to all