Service tax mandatory or not

My client has registered with Service Tax Department. But, his Annual turnover is only about 2-3 lacs as he has started a recruitment firm (sole proprietorship unregistered). So. Is he required to file the Service Tax or not as he is below 10 Lacs. Please clarify.

Replies (1)
You can avail exemption provided to small service provider as per notification 33/2012. But if your service fall in reverse charge then you will have to get registered; whatever turnover amount is.

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