looking to your question i think that you are asking for getting service tax registration no. which depends upon your amount of turnover and not on profit element.
So if your gross receipts exceeds Rs. 9 lacs in a financial year you needs to apply for service tax reg. no. as currently the threshold limit of service tax exemption is Rs. 10 lacs in a financial year.
In case of any help, do let us know.
11th April 2014 From India, Ahmadabad