Service tax

This query is : Resolved

CA Sahil Singla.. (Querist)
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23 February 2010 Sir
Whether the manufaturing unit registered under factories act 1948 & also covered by excise act needs to obtain service tax no. & file service tax returns though it is not paying any frieght & claiming other Service tax credit ?

Kishanlal Paliwal

Kishanlal Paliwal (Expert)
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04 March 2010 The major reason was freight to get registered under Service Tax Laws w.r.t. manufacturing units.

We understand that the said unit is not involved in Job Work activities. It is engaged in manufacturing business only.

Since in your case no freight is involved or we can say the commercial terms for purchase is FOR, service tax registration is not required.

Regards

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