People are liable to pay service tax because they use the service provided by the Government like telephone bill and road tax etc. The Central Board of Excise and Customs (CBEC) have defined all rules and regulations regarding services tax in India. There are numbers of services are provided in a country like India for the benefits of its citizen and after using these services they are liable to pay a certain amount of tax to the Government exchequer. Service Tax registration is imperative for all as the Government will issue a service tax number after its registration and on that basis they will file service tax return. In each and every year, Income Tax department of the Government will decide the service tax rate for all people those are falling under this category in order to pay service tax. Service Tax Act, 1994 has defined all the procedure regarding service tax registration except the state of Jammu & Kashmir.