Service tax is imposed by the government of India on all services rendered in India except in the state of Jammu and Kashmir in India Service is charged on all types of services except those that are specifically exempted or mentioned in in the Negative list.
Every Service Provider has to mandatorily apply for Service Tax Registration if the Value of Services expected to be rendered by him in a financial year is more than Rs. 9 Lakhs. However, if the Value of Services rendered in a financial year is less than Rs. 9 Lakh p.a. the Service Tax Registration is optional.