Service tax

he is not require to pay any tax.
SSP exemption upto 10 lakhs.

require to file the service tax return?????

Yes, Filing of return within the prescribed time limit is compulsory, even if it may be a nil return, failing which penal action is attracted.
NIL return can be filied by claiming exemption vide N/N-33/2012 dated 20-06-12 in the appropriate column and the taxable amount shall become zero.

NIL Service Tax return has to be filed. if it is envisaged that the future service income will not exceed Rs 10 Lakhs ,surrendwring the service tax registration may be thoughtoff