Smaal service provider

Yes you can take exemption under small service provider category as the turnover of the enterprise doesnot exceed Rs 10,00,000 in any of of the previous years.

But in case in FInancial Year 15-16 if the turnover exceeds Rs 9,00,000, the enterprise needs to apply for service tax registration.

We have registered in Service Tax from 1st Year (Voluntary Registration) and service tax also paid in first year as well as 2nd year and return filled.