A dealer is liable to get registered himself for MVAT if -
In case of Other dealers:
His value of turnover exceeds Rs. 500000
or
value of taxable sales / purchase is Rs. 10000 or more
*In case of importer:
His value of turnover exceeds Rs. 100000
or
value of taxable sale / purchase is Rs. 10000 or more.
Note: if a dealer does not fulfill these conditions then he may also apply for the voluntary registration under the Act.
*importer under MVAT Act means a person who procures the goods from outside india as well as outside the state of maharashtra.
You are lot liable to apply for service tax registration because you are not providing any taxable service u/s 65(105)
Thank you