Who all are liable to pay service tax?

Any service provider other than exemptions like 10LPA (small service providers), providing services under negative list, or users of services in certian cases need to pay service tax.

yes you can file a nil return in case there is no service provided or in certian cases services received.

normally 12.36%, ( certian abatments are avaliable depends on case to case basis)

is there anything like u have to cross certain turnover and then only you become liable to pay it??

1. Rs.10 Lakhs for service providers:

2. No limit for Service Recipient;

Advice : Refer to the Education Guider newly issued by CBEC available on www.cbec.gov.in at service tax column.

He has to apply for registration if his turnover of taxable service exceeds Rs. 9 lacs.