Service tax on services by ca

Service Tax is levied & Collected as per Normal Provisions.

However for Collection of Service Tax upto Certain limit please refer Proviso to rule 6 of STR 1994

Shall I require trade license for new registration of service tax for charging a marketing consultancy fee of INR 1 Lac per month for a delhi based company. If I charge them INR 80000 per month and take balance INR 20000 per month through voucher for Fixed local conveyance ( within Kolkata) shall I be exempted from collection and paying of any service charges and do not require new registration