Service tax on chartered accountants

Dear Friends, Happy Independence day to all of you.

My friend has left his job and wishes to start to C.A. practice. His income from practice will not cross the limit of Rs. 10 Lakhs in a year at least in the year in which he starts the practice. Is it necessary for him to obtain service tax registration number? Is it necessary for him to collect service tax and deposit with govt.? at which point of time he needs to start collecting service tax from the clients?

Please throw light on above querries.

Thanks & Regards,

Pramod Limaye