Applicablity of service tax paid and filing service tax return

[RAM SHARMA]

Dear Experts,

We have service provider. still we have 5 Lacs income not crossed 10 Lacs income but we have registered our self in service tax department. Now, the question whether we have required to pay service tax and file service tax return. Please advice.

Thanks

AI Summary

Service tax registration: voluntary registrants must file half yearly returns and claim SSI exemption or face penalties.
Voluntary registration before reaching the turnover threshold obliges a service provider to file the prescribed half yearly ST 3 returns, including NIL returns until the threshold is exceeded, and to claim the applicable SSI exemption notification. Failure to file leads to the electronic system treating the registrant as a defaulter, potential late fees, and exposure to allegations of suppression of facts if tax becomes due and unpaid.