Service tax registration

This query is : Resolved

surender singh (Querist)
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21 January 2012 hi ,we are the manufacturing co & we also make & give job work of some party ,we registered under excise deptt.but not registered under service tax deptt. (1) is service tax registration compulsory ? (2) can we take service tax input of service tax invoices without service tax registration ?
Please tell me anybody quickly. i wiil be gratefull to you....

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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21 January 2012 Service tax registration is required if you are providing any taxable service. There is no need to get registered with service tax department for taking of credit of service tax paid used in manufacturing of final product.

But as I understand, since you are manufacturing company, Whether you are not required to pay service tax under GTA service as consignor or consignee for transportation of goods?