Vat/service tax in a tender document condition

The language " should have registration with VAT/Service tax..." means either of them.

thank you Sir.

Sir,
Otherwise what should be the ideal requirement for such tender document?

It is required as a confirmation of registration with any Governmental agency; so either of them is sufficient. Service tax registration is preferred; but now everything will be submerged to GST.

Only services where RCM is applicable, service tax registration would be required, otherwise no need. For GST migration VAT registration is sufficient. For more details refer: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6034

Sir, Thank you for all your help. Need one more advice. At IIM, we need to apply for registration with Income Tax authorities as educational institution so that we can claim exemption under section 10(23C) (iiiab) of income tax act. Please guide as to how to proceed with this.

Thank you in advance.

As per my understanding, any registration with IT authority not required in your case, as 

Approval of the prescribed authority is not required in case of university or educational institutions, if:

• They are wholly or substantially financed by the Government [ Sub Clause (iiiab) of Section 10(23C) ]
• Aggregate Annual Receipts do not exceed INR 1 Crore [ Sub Clause (iiiad) of Section 10(23C), read with rule 2BC ]

But, from 1.4.1999 onwards, any educational institution existing solely for educational purposes and not for purposes of profit (not falling under (iiiab) or (iiiad)) and approved by the Chief Commissioner or the Director General enjoys exemption under sub-clause (vi). The Central Board of Direct Taxes will authorise a particular Chief Commissioner of Director General for the Region to deal with such applications.

Still I would request to get it confirmed from your auditor/ experts for any latest notifications, and particularly the catagory of the institute IIM as per IT act.