If a person falls within in the ambit of a person liable to pay the service tax and if the service provided by him has not been expressly or specifically exempted from the levy, he would then have to discharge the minimum legal obligations as given below :-

Registration - Application for registration in Form ST-1 in duplicate has to be made to the proper officer who will issue the registration certificate in Form ST-2 after the scrutiny of the application.

Records - Records (including private or maintained under any law in force and whether computerised or written manually) which contain the data of amounts received in lieu of services should be neatly maintained and preserved.

Payments of Service Tax - Value of taxable services has to be computed in the manner laid down in the Section 67 of Finance Act, 1994 and the service tax thereon calculated @ 12% advolarem and education tax 2% on 12%. The tax is to be paid through TR-6 challans in the nominated Banks by the due date in terms of Section 68 ibid.

Return - Return in Form ST-3/ST-3(A) has to be filed by the due dates in terms of Section 70 ibid.