Service Tax registration

The turnover limit, i.e., the aggregate value of taxable service for threshold based exemption is, currently, Rs. 8 lakh in a year. However, a person availing of this exemption is required (under section 69 of the Act, read with notification no.26/2005-ST) to register with the department on achieving a turnover of Rs 7 lakh in a financial year in respect of all taxable services provided by him. The expression “aggregate value not exceeding the threshold value of Rs 8 lakh” has been defined in notification No. 6/2005-ST.

Thank You very much. Then, you mean to say that the registration is mandatory irrespective of turnover achieved by the service provider. Did the employer has got the right to reject the Bill submitted for LTA claim which does not have the service tax registration no. of the service provider?