Service Tax Registration & Applicability

I am assuming by labour contractor you mean manpower recruitment. Manpower recruitment or supply agency service came into effect from 07-07-97.

So, you first need to examine the date from which your business came into being. Depending on that you need to see whether the gross taxabel value of service provided exceeds the minimum slab defined by the ST Authorities which has been revised a lot since its inception from 1994.

If your gross value during any point from the start of your business has overtaken the slab, then you have to obtain single registration from the ST deparment, and pay service tax quarterly as well as file half-yearly returns.