Service tax on courier agency

I am having courier agency frachise of Reputed Courier company..due to agreement of fracnchise i`m taken service tax registration number..but actual courier service provided during the year near about only Rs. 4 lac..it is mandatory to file the service tax return and any consequences for not filing the service tax return......please give me suggestion...

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Once you work as a franchisee, the liability to pay ST starts from re 1. the 10 lakhs exemption is not available to services provided under a brand as per the ocnditions of the exemptions. Exemptions are tobe read strictly.

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