Service tax query

EXPERT ADVICE

Sir , One of my friend has taken Service Tax registration in the month of August 2012 towards Commision service (ie under Business Auxiliary service).

He has received commision for previous months also i.e june,july 2012. Already crossed threshold limit but take the registration late ie in August 2012.

My first question is : While filing returns ,whether he has to show that previous months income b'cause he has taken the registration later. whether he has to file Apr to June Return or he can show previous months figure in July to sept Qtr.

Secondly whether he can claim cenvat credit ( bills paid towards seminar held of hotels etc ) 

Thanks & regards

Sushant