Service tax liability

You have to charge the service tax only if your turnover is more than 10 Lacs.

You have option to either charge or not to charge the service tax if your turnover is more than 10 Lacs. But if you have opt to charge the service tax for any year, you will not be allowed to avail the exemption for that year i.e. you will have to charge the service tax for that full year.

Thanks a lot Mr Bansal.

So you mean  that If I charged ST in April 2012, then I must do this till March 2013 . Right?   

I will apprecaite if you can provide  me some refernce in support of your claim.

The service provider has the option not to avail exemption and such option can not be withdrawn during the relevant year, however, it can be withdrawn from the beginning of next year. 

@ Sonu Kumar, Suppose I did not charge ST from April 2012 to December 2012 from my 3 clients A, B & C, and then I charge ST from a client D (as my client D asked for it) in the month of January 2013. The problem is clients A, B and C are not ready to give any Service Charge for ST after so many months and I cannot track them. What do I do now?