Mandatory Registration Requirement

• Professionals providing taxable services were required to register under service tax.
  
• Registration became mandatory once the aggregate value of services exceeded ₹9 lakhs in a financial year.
  
• It applied to individuals, firms, LLPs, and companies offering professional services.
  
• Voluntary registration was also permitted below the threshold limit.
  
• Failure to register after crossing the limit was considered non-compliance.
  

Threshold Exemption Limit

• The small service provider exemption was available up to ₹10 lakhs in turnover.
  
• Registration was not compulsory if taxable services remained below ₹9 lakhs.
  
• Professionals availing the exemption could not collect or pay service tax.
  
• Once the ₹9 lakh limit was crossed, registration within 30 days was required.
  
• Exceeding the ₹10 lakh threshold triggered liability to pay tax.
  

Registration Procedure and Timeline

• Registration had to be done by filing Form ST-1 online through the ACES portal.
  
• A self-attested PAN copy and proof of address were mandatory documents.
  
• The service tax department issued a registration certificate (ST-2) within 7 working days.
  
• The certificate included the service category and registration number.
  
• Amendments were required in case of changes in services or address.
  

Compliance Obligations After Registration

• Professionals had to maintain proper books of account and issue tax invoices.
  
• Filing of half-yearly ST-3 returns was mandatory even if no tax was payable.
  
• Service tax had to be deposited monthly or quarterly depending on the entity type.
  
• Registered persons were also subject to audits, assessments, and scrutiny.
  
• Non-compliance attracted penalties, interest, and demand notices.
  

Transition to GST Framework

• The service tax registration was discontinued with the introduction of GST on July 1, 2017.
  
• Existing professional service providers were migrated to GSTIN based on PAN.
  
• Under GST, registration became mandatory if turnover exceeded ₹20 lakhs in most states.
  
• Legacy service tax registrations remained relevant for past periods and audits.
  
• Professionals continued to comply under the new tax structure post-transition.