28 July 2012
Sir, I am a dealer of consumer products & paid feight during the year 09-10 Rs.51000/- fy-10-11 Rs.97000/- Fy-11-12 Rs.128000/- can I liable to pay service tax on above service received? I am not taken registration number of service tax till yet. Can I am liable for registration under service tax act? If there is any exemption limit on payment of transportation during this period? please help me.... Thanks
28 July 2012
You are liable to pay as recipient only if you fall in any one of the following catagories:
where the consignor or the consignee is,— (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons;
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